Marcelino Co.'s March 31 inventory of raw materials is $84,000. Raw materials purchases in April are $590,000, and factory payroll cost in April is $386,000. Overhead costs incurred in April are: indirect materials, $53,000; indirect labor, $29,000; factory rent, $39,000; factory utilities, $23,000; and factory equipment depreciation, $57,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $695,000 cash in April. Costs of the three jobs worked on in April follow.

Job 306 Job 307 Job 308 $ 27,000 24,000 12,000 $ 42,000 14,000 7,000 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead 133,000 103,000 205,000 150,000 $ 105,000 104,000 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 Job 307 Job 308 April Total 27,000 24,000 12,000 42,000 14,000 7,000 $ 69,000 38,000 19,000 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 133,000 103,000 205,000 150,000 105,000 104,000 443,000 357,000 236,000 355,000 209,000 800,000 Total costs (April 30) Finished (sold) Finished (unsold) HIn process Status on April 30 April 30 cost included in