Job 306		Job 307		Job 308		April Total
From March
Direct Materials	$32,000		$38,000				$70,000
Direct Labor	25,000		18,000				43,000
Applied overhead	12,500		9,000				21,500
Beginning goods in process	$69,500		$65,000		$0		$134,500
For April
Direct Materials	133,000		215,000		105,000		453,000
Direct Labor	102,000		154,000		101,000		357,000
Applied overhead	51,000		77,000				128,000
Total costs added in April	286,000		446,000		206,000		938,000
Total costs (April 30)							$0
Status on April 30	Finished (sold)		Finished (unsold)		In process
April 30 cost included in: