Marcelino Co.'s March 31 inventory of raw materials is $80,000. Raw materials purchases in April are $510,000, and factory payroll cost in April is $377,000. Overhead costs incurred in April are: indirect materials, $53,000; indirect labor, $22,000; factory rent, $39,000; factory utilities, $20,000; and factory equipment depreciation, $58,000. 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.

	Job 306				Job 307				Job 308
Balances on March 31
Direct materials		$	30,000			$	36,000
Direct labor			22,000				16,000
Applied overhead			11,000				8,000
Costs during April
Direct materials			133,000				200,000			$	115,000
Direct labor			102,000				153,000				100,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

rev: 03_15_2018_QC_CS-121813

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	$30,000		$36,000				$66,000
Direct Labor	22,000		16,000				38,000
Applied overhead	11,000		8,000				19,000
Beginning goods in process
For April
Direct Materials	133,000		200,000		115,000		448,000
Direct Labor	102,000		153,000		100,000		355,000
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: