Ciolino C's March 31 Inventory of raw materials is $100,000. Raw materials purchases in April are $410,000, and factory payroll cost in April $210,000, Overhead costs incurred In Apriliare: Indirect materials. $20,000; Indirect labor, $10,000; factory rerit, $2LOOD, factory inties, $15.000; and factory equipment depreciation, $32,350 The predetermined overhead rate is 5% of direct labor cost. Job 300 is sold for $350.000 cash in April. Costs of the three jobs worked on in April Follow Job 200 Job 307 Job 300 $ 10,000 20,000 1.000 $10,000 7,000 3.850 Balances on March 31 Direct materials Direct labor Applied overead Costs during April Direct materials Direct labor Applied overhead 99,000 41,000 2 100,000 54,000 7 $ 70,000 110,000 States on April 30 Finished (sold) Finished jurisoid in process Problem 19-1A Part 1 Required: 1. Determine the total of each production cost incurred for April (chrect labor, direct materials, and applied overhead and the total cost assigned to each job including the balances from March 31, 5 10.000 16.000 7.000 From March Direct to Bet labor Applied overseas Beaning oos in process Por April Grectas 20.000 11.000 $26.000 27.000 14.30 5 330.000 $5.000 41000 10000 54000 NIDO 205.000 0 Applied over al costo in All 165.000 535.000 5 Arad