Marcelino Co.'s March 31 inventory of raw materials is $82,000. Raw materials purchases in April are $520,000, and factory payroll cost in April is $377,000. Overhead costs incurred in April are: indirect materials, $60,000; indirect labor, $22,000; factory rent, $38,000; factory utilities, $22,000; and factory equipment depreciation, $53,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $640,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 $ 31,000 20,000 10,000 $ 42,000 18,000 9,000 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 137,000 101,000 215,000 152,000 $100,000 102,000 ? 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 $ 31,000 $ 42,000 $ 73,000 From March Direct Materials Direct Labor Applied overhead Beginning goods in process 20,000 18,000 38,000 10,000 9,000 19,000 For April 215,000 137,000 101,000 100,000 102,000 452,000 355,000 152.000 Direct Materials Direct Labor Applied overhead Total costs added in April Total costs (April 30) Finished (sold) Finished (unsold) In process Status on April 30 April 30 cost included in