Marcelino Co.'s March 31 inventory of raw materials is $80,000. Raw materials purchases in April are $570,000, and factory payroll cost in April is $385,000. Overhead costs incurred in April are: indirect materials, $50,000; indirect labor, $26,000; factory rent, $33,000; factory utilities, $19,000; and factory equipment depreciation, $57,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $675,000 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		$	25,000			$	40,000
Direct labor			21,000				14,000
Applied overhead			10,500				7,000
Costs during April
Direct materials			135,000				210,000			$	105,000
Direct labor			100,000				155,000				104,000
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).

	Job 306		Job 307		Job 308		April Total
From March
Direct Materials	$25,000		$40,000				$65,000
Direct Labor	21,000		14,000				35,000
Applied overhead	10,500		7,000				17,500
Beginning goods in process
For April
Direct Materials	135,000		210,000		105,000		450,000
Direct Labor	100,000		155,000		104,000		359,000
Applied overhead
Total costs added in April
Total costs (April 30)
Status on April 30	Finished (sold)		Finished (unsold)		In process
April 30 cost included in: