Marcelino Co.s March 31 inevntory of raw materials is $84,000. Raw materials purchases in April are $510,000, and factory payroll cost in April is $368,000. Overhead costs incurred in April are: indirect materials, $57,000; indirect labor, $28,000; factory rent, $39,000; factory utilities, $19,000; and factory equipment depreciation, $53,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $645,000 cash in April. Costs of the three jobs worked on in April follow.

Marcelino Co.'s March 31 inventory of raw mateflalg 19 364,000.law nmilailell payroll cost in April is S factory rent, $39,000, factory utilities, $19,000; and factory equipment depre overhead rate is 50% of direct labor cost. Job 306 is sold for $645,000 cash April follow. Job 306 Job 307Job 308 Balances on March 31 Direct materials Direct labor Applied overhead $ 27,000 39,000 14,000 7,000 22,000 11,000 Costs during April Direct materials Direct labor Applied overhead Status on April 30 134,000 103,000 220,000 $115,000 155,000 100,000 Finished (sold) 1 Finished (unsold) In process equired: . Determine the total of each production cost incurred for April (direct labor, direct ssigned to each job (including the balances from March 31)