Marcellno Co's March 31 Inventory of raw materials Is $87,000. Raw materlals purchases in April are $560,000, and factory payroll cost in April Is $375,00o. Overhead costs Incurred in April are: Indirect materla s, $54,000; Indirect labor, $24,000; factory rent, $37000; factory utilities, $25,000; and factory equipment depreciation, $55,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $675,000 cash In April. Costs of the three jobs worked on in April follow. Job 307 Job 308 306 Balancen on March 31 Direct material$ Direct labor 23,000 16,000 Applied overhead $ 26,000 43,000 11,500 8,000 Conts during April Direct materials Direct labor 100,000 151,000 100,000 Applied overhead 133,000 215,000 110,00 Finished Finished Statu April 30 fsold) (unsold) process 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 From March Direct Materials S 26,000 S 43,000 16,000 8,000 69,000 39,000 19,500 11,500 Beginning goods in For April Direct Materials 133,000 100,000 15,000 151,000 110,000 100,000 458,000 351,000 Direct Labor Applied overhead l costs added in Total costs (April 30) Finished Finished unsold Status on April 30 In process April 30 cost included