Marcelino Co.'s March 31 inventory of raw materials is $87,000. Raw materials purchases in April are $580,000, and factory payroll cost in April is $366,000. Overhead costs incurred in April are: indirect materials, $57,000; indirect labor, $30,000; factory rent, $39,000; factory utilities, $23,000; and factory equipment depreciation, $56,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $660,000 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			$	35,000
Direct labor			20,000				13,000
Applied overhead			10,000				6,500
Costs during April
Direct materials			137,000				215,000			$	115,000
Direct labor			103,000				154,000				103,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

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	$28,000	$35,000		$63,000
Direct Labor	20,000	13,000		33,000
Applied Overhead	10,000	6,500		16,500
Beginning goods in process	?	?	?
For April
Direct Materials	137,000	215,000	115,000	467,000
Direct Labor	103,000	154,000	103,000	360,000
Applied Overhead	?	?	?
Total costs added in April
Total Costs (April 30)
Status on April 30	Finished (sold)	Finished (unsold)	In Process
April 30 cost included in:	?	?	?