Marcelino Co.'s March 31 inventory of raw materials is $88,000. Raw materials purchases in April are $560,000, and factory payroll cost in April is $382,000. Overhead costs incurred in April are: indirect materials, $58,000; indirect labor, $20,000; factory rent, $33,000; factory utilities, $22,000; and factory equipment depreciation, $58,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $680,000 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		$	27,000			$	39,000
Direct labor			25,000				18,000
Applied overhead			12,500				9,000
Costs during April
Direct materials			135,000				215,000			$	115,000
Direct labor			103,000				155,000				104,000
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 Direct Labor Applied overhead 27,000 25,000 12,500 39,000 18,000 9,000 $ 66,000 43,000 21,500 Beginning goods in process For April 135,000 103,000 215,000 155,000 465,000 362,000 Direct Materials 115,000 Direct Labor 104,000 Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in 238,000 370,000 219,000 827,000 Finished (sold) Finished (unsold) In process