Marcelino Co's March 31 inventory of raw materials is $80,000, Raw materials purchases in April are $500,000, and factory payroll cost in April is $363,000. Overhead costs incurred in April are: Indirect materials, $50,000; indirect labor $23,000; factory rent, $32,000; factory utilities. $19,000; and factory equipment depreciation, $51,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $635,000 cash in April. Costs of the three Jobs worked on in April follow, Job 306 Job 307 Job 388 Balances on March 31 Direct materials $ 29,000 $ 35,000 Direct labor 20,000 18,000 Applied overhead 10.000 9,000 Costs during April Direct materials 135,000 220,000 $100,000 Direct labor 85,000 150,000 105,000 Applied overhead 2 Finished Status on April 30 Finished (sold) (unsold) process In 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 305 Job 307 Job 308 April Total $ $ $ From March Direct Materials Direct Labor Applied overhead Beginning goods in process 29,000 20,000 10,000 35,000 18.000 9,000 64,000 38,000 19,000 For April 220,000 135,000 85,000 100,000 105,000 455,000 340,000 150,000 Direct Materials Direct Labor Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in Finished (old) Finished (unsold) In process