Marcelino Co.'s March 31 inventory of raw materials is $81,000. Raw materials purchases in April are $580,000, and factory payroll cost in April is $366,000. Overhead costs incurred in April are: indirect materials, $57,000; indirect labor, $24,000; factory rent, $33,000; factory utilities, $25,000; and factory equipment depreciation, $52,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $660,000 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		$	29,000			$	44,000
Direct labor			22,000				14,000
Applied overhead			11,000				7,000
Costs during April
Direct materials			131,000				205,000			$	115,000
Direct labor			101,000				152,000				102,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In 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 April Total From March Direct Materials Direct Labor Applied overhead 29,000$ 22,000 11,000 44,000 14,000 7,000 $ 73,000 36,000 18,000 Beginning goods in process For April 131,000 101,000 451,000 205,000 152,000 115,000 102,000 Direct Materials Direct Labor 355,000 Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in Finished (sold) Finished (unsold) In process