Marcelino Co.'s March 31 Inventory of raw materials is $81,000, Raw materials purchases in April are $540,000, and factory payroll cost in April is $376,000. Overhead costs incurred in April are indirect materials, $59,000; Indirect labor, $23,000; factory rent $37,000; factory utilities, $24,000, and factory equipment depreciation, $53,000. The predetermined overhead rate is 50% of direct labor cost, Job 306 is sold for $690,000 cash in April. Costs of the three Jobs worked on in Aprill follow, Job 306 Job 307 Job 308 Balances on March 31 Direct materials $ 26,000 $ 43,000 Direct labor 23,000 13,000 Applied overhead 11,500 6,5ee Costs during April Direct materials 134,000 210,000 $100,000 Direct labor 101,000 151,000 101,080 Applied overhead 7 Finished Finished In Status on April 30 (sold) (unsold) 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 Goril Total $ $ $ 26,000 23,000 11,500 43,000 13,000 6,500 69,000 36,000 18,000 From March Direct Materials Direct Labor Applied overhead Beginning goods in process For April Direct Materials Direct Labor Applied overhead Total costs added in April 134,000 101,000 210,000 151,000 100.000 101.000 444,000 353,000 Total costs (April 30) Finished (sold) Finished (unsold) in process Status on April 30 April 30 cost included in