Marcelino Co$.\text{'}$s March $31$ inventory of raw materials is $$84,000.$ Raw materials purchases in April are $$530,000,$ and factory payroll cost in April is $$378,000.$ Overhead costs incurred in April are: indirect materials, $$56,000$; indirect labor, $$20,000$; factory rent, $$39,000$; factory utilities, $$20,000$; and factory equipment depreciation, $$59,000.$ The predetermined overhead rate is $50\%$ of direct labor cost. Job $306$ is sold for $$655,000$ 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 $ $30,000$ $ $44,000$

Direct labor $23,00015,000$

Applied overhead $11,5007,500$

Costs during April

Direct materials $137,000215,000$ $ $105,000$

Direct labor $101,000154,000103,000$

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 $31).$