Check my work Ciolino Co.'s March 31 inventory of raw materials is $130,000. Raw materials purchases in April are $490,000, and factory payroll cost in April is $284,000. Overhead costs incurred in April are: indirect materials, $28,000; indirect labor, $16,000; factory rent, $22,000; factory utilities, $14,000; and factory equipment depreciation, $86,400. The predetermined overhead rate is 60% of direct labor cost. Job 306 is sold for $370,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 Balances on March 31 Direct materials $ 12,000 $ 15,000 Direct labor 20,000 9,000 Applied overhead 12,000 5,400 :34 Costs during April Direct materials 105,000 170,000 $ 75,000 Direct labor 44,000 74,000 150,000 Applied overhead ? ? ? Status on April 30 Finished (sold) Finished (unsold) In process Required: 1. Determine the total of each production cost incurred for April (direct labor, direct materials, and applied overhead), and the total cost assigned to each job (including