Marcelino Co's March 31 inventory of raw materials is $82,000. Raw materials purchases in April are $590,000, and factory payroll cost in April is $384,000. Overhead costs incurred in April are: indirect materials, $54,000; indirect labor, $30,000; factory rent, $33,000; factory utilities, $25,000; and factory equipment depreciation, $59,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $685,000 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 Direct labor Applied overhead Costs during April Direct materials $ 30,000 24,000 12,000 $ 40,000 15,000 7,500 Direct labor Applied overhead 136,000 100,000 210,000 150,000 $110,000 104,000 ? 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 From March Direct Materials $ 30,000 $ Direct Labor 24,000 Applied overhead 12,000 Beginning goods in process $ 66,000 For April Direct Materials Direct Labor Applied overhead Total costs added in April Job 307 40,000 15,000 7,500 Job 308 April Total $ 70,000 39,000 19,500 $ 66,000 136,000 210,000 110,000 456,000 100,000 150,000 104,000 354,000 12,000 12,000 248,000 360,000 214,000 822,000 $ 0 Total costs (April 30) Status on April 30 Finished (sold) Finished (unsold) In process April 30 cost included in: