Ciolino Co.'s March 31 inventory of raw materials is $140,000. Raw materials purchases in April are $480,000, and factory payroll cost in April is $237,000. Overhead costs incurred in April are: indirect materials, $28,000; indirect labor, $12,000; factory rent, $19,000; factory utilities, $10,000; and factory equipment depreciation, $48,700. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $400,000 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		$	16,000			$	17,000
Direct labor			16,000				12,000
Applied overhead			8,000				6,000
Costs during April
Direct materials			115,000				170,000			$	65,000
Direct labor			35,000				70,000				120,000
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 the balances from March 31). Job 306 Job 307 Job 308 April Total From March Direct Materials Direct Labor Applied overhead 16,000 $ 16,000 8,000 17,000 12,000 6,000 $33,000 28,000 14,000 Beginning goods in process For April 350,000 225,000 0 575,000 Direct Materials 115,000 170,000 65,000 Direct Labor 35,000 70,000 120,000 Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in 150,000 240,000 185,000 Finished (sold) Finished (unsold) In process