Marcelino Co.'s March 31 inventory of raw materials is $81,000. Raw materials purchases in April are $570,000, and factory payroll cost in April is $378,000. Overhead costs incurred in April are: indirect materials, $50,000; indirect labor, $25,000; factory rent, $38,000; factory utilities, $22,000; and factory equipment depreciation, $60,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $665,000 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		$	26,000			$	43,000
Direct labor			23,000				19,000
Applied overhead			11,500				9,500
Costs during April
Direct materials			134,000				215,000			$	120,000
Direct labor			101,000				151,000				101,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

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 Direct Labor Applied overhead 26,000 23,000 11,500 43,000 19,000 9,500 $ 69,000 42,000 21,000 Beginning goods in process For April Direct Materials 134,000 215,000 120,000 469,000 Direct Labor 101,000 151,000 101,000 353,000 Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in 235,000 366,000 221,000 822,000 Finished (sold) Finished (unsold) In process