. 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).

Marcelino Co.'s March 31 inventory of raw materials is $86,000. Raw materials purchases in April are $590,000, and factory payroll cost in April is $380,000. Overhead costs incurred in April are: indirect materials, $52,000; indirect labor, $23,000; factory rent, $36,000; factory utilities, $22,000; and factory equipment depreciation, $60,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $690,000 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		$	29,000			$	36,000
Direct labor			22,000				15,000
Applied overhead			11,000				7,500
Costs during April
Direct materials			130,000				210,000			$	120,000
Direct labor			100,000				153,000				104,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

rev: 03_14_2018_QC_CS-121813

	Job 306		Job 307		Job 308		April Total
From March
Direct Materials	$29,000		$36,000				$65,000
Direct Labor	22,000		15,000				37,000
Applied overhead	11,000		7,500				18,500
Beginning goods in process							$0
For April
Direct Materials	130,000		210,000		120,000		460,000
Direct Labor	100,000		153,000		104,000		357,000
Applied overhead							0
Total costs added in April	230,000		363,000		224,000		817,000
Total costs (April 30)	????????		????????		??????		$0
Status on April 30	Finished (sold)		Finished (unsold)		In process
April 30 cost included in:

Marcelino Col's March 31 Inventory of raw materials is $86,000. Raw materials purchases in April are $590,000, and factory payroll cost In April is $380,000. Overhead costs incurred in April are: Indirect materials, $52,000; Indirect labor, $23,000; factory rent, $36,000; factory utilities, $22,000; and factory equipmenit depreciation, $60,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 Is sold for $690,000 cash in April. Costs of the three Jobs worked on in April follow. Job 307111 Job 3081 Job 3061 29,000 22,000 11,000 $ 36,000 15,000 7,500 Balances on March 31 Direet materials 11 Direct labor If Applied overhead costs during April Il Direct materials Direct labor Applied overhead Status on April 30 130,000 100,000 210,000 $120,000 153,000104,000 Finished (gold) Finished (unsold) 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 ob 307 Job 308 April. Total 29,000 36.000 15,000 7,500 65,000 37,000 38 18,500 From March Direct Materials Direct Labor Applied overhead Beginning goods in process For April Direct Materials Direct Labor Applied overhead Total costs added in April Total costs (April 307 Status on April 30 April 30 cost included in 130,000 100,000 210.000 153.000 120,000 104.000 460,000 357,000 230,000 363.000 817,000 224 000 Finished (sold) Finished (unsold) In process