Marcelino Co.'s March 31 inventory of raw materials is $81,000. Raw materials purchases in April are $550,000, and factory payroll cost in April is $389,000. Overhead costs incurred in April are: indirect materials, $52,000; indirect labor, $29,000; factory rent, $34,000; factory utilities, $22,000; and factory equipment depreciation, $55,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $655,000 cash in April. Costs of the three jobs worked on in April follow.

Balances on March 31

Job 306 Job 307 Job 308

Direct materials $27,000 $37,000

Direct labor 23,000 16,000

Applied overhead 11,500 8,000

Costs during April

Direct materials 131,000 210,000 $100,000

Direct labor 103,000 155,000 102,000

Applied overhead ? ? ?

Status on April 30 Finished (sold) Finished (unsold) In process

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).