Marcelino Co's March 31 inventory of raw materials is $84,000. Raw materials purchases in April are $570,000, and factory payroll cost in April is $376,000. Overhead costs incurred in April are: indirect materials, $59,000; indirect labor. $21,000; factory rent, $34,000; factory utilities, $23,000; and factory equipment depreciation, $53,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $635,000 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 $ 28,000 $ 43,000 Direct labor 23,000 13,000 Applied overhead 11,500 6,500 Costs during April Direct materials 136,000 210,000 $110,000 Direct labor 104,000 150,000 101,000 Applied overhead ? Finished Finished In Status on April 30 (sold) (unsold) 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)