Marcellno 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 $364,000. Overhead costs Incurred In Aprll are: Indirect materlals, $58,000; Indirect labor $27,000; factory rent, $40,000; factory utilities, $22,000, and factory equipment depreciation, $54,000. The predetermined overhead rate is 50% of direct labor cost. Job 3061s sold for $690,000 cash In Aprll. Costs of the three jobs worked on in April follow Job 306 Job 307 Job 308 Balances on March 31 Direct materlals Direct labor Applied overhead $ 25,000 23,000 11,500 $ 43,000 7,000 8,500 Costs during April Direct materlals Direct labor Applied overhead 133,000 102,000 200,000 152,000 $100,000 103,000 Status on April 30 FInished (sold) Finished (unsold) In process value 20.00 points 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 25,000 S 23,000 11.500 59,500 $ 43,000 17,000 8,500 68.500 68,000 40,000 20,000 $ 128,000 Beginning goods in process $ For April Direct Materials 133,000 200,000 100,000 433,000 Direct Labor 102,000 152,000 103,000 357,000 Applied overhead Total costs added in April Total costs (April 30) Status on April April 30 cost included in: 235,000 352,000 203,000 790,000 Finished (sold) Cost of goods sold Finished goods inventory Work in process inventory Finished (unsold) n process