Marcelino Co.'s March 31 inventory of raw materials is $83,000. Raw materials purchases in April are $530,000, and factory payroll cost in April is $380,000. Overhead costs incurred in April are: indirect materials, $59,000; indirect labor, $23,000; factory rent, $31,000; factory utilities, $23,000; and factory equipment depreciation, $51,000. 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 April follow.

	Job 306				Job 307				Job 308
Balances on March 31
Direct materials		$	31,000			$	40,000
Direct labor			25,000				16,000
Applied overhead			12,500				8,000
Costs during April
Direct materials			130,000				215,000			$	115,000
Direct labor			102,000				153,000				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 31,000 25,000 12,500 68,500 40,000 16,000 8,000 64,000 $ 71,000 41,000 20,500 $ 132,500 $ $ Direct Labor Applied overhead Beginning goods in process For April Direct Materials Direct Labor Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in: 130,000 102,000 215,000 153,000 115,000 102,000 460,000 357,000 232,000 368,000 217,000 817,000 Finished (unsold) Finished (sold) Cost of goods sold In process Work in process inventory Finished goods inventory