Marcelino Co.s March 31 inventory of raw materials is $86,000. Raw materials purchases in April are $580,000, and factory payroll cost in April is S391,000. Overhead costs incurred in April are: indirect materials, $54,000; indirect labor, $30,000; factory rent, $33,000; factory utilities, $23,000; and factory equipment depreciation, $61,000. 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 Balances on March 31 $ 29,000 Direct materials Direct labor Applied overhead Costs during April Direct materials $ 37,000 17,000 8,500 24,000 12.000 215,000 155,eee 130.000 $105,000 102,000 Direct labor Applied overhead 104,000 Finished (unsold) Finished Status on April 30 In process (sold) Required: 1. Determine the total of each production cost incurred for April (direct labor, direct materials, and applied overhead), and the total c assigned to each job (including the balances from March 31 Job 306 Job 307 Job 308 April Total From March Direct Materials 29,000 37,000 17,000 $6,000 Direct Labor 24,000 41,000 Applied overhead 8.500 12.000 20,500 Beginning goods in process For April 130.000 Direct Materials 215.000 105.000 450,000 Direct Labor 104.000 155.000 102.000 361.000 Applied overhead Total costs added in April 234.000 370,000 207.000 81,000 Total costs (April 30) Status on April 30 April 30 cost included in Finished (sold) Finished (unsold) In process