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of 4 Required Information [The following information applies to the questions displayed below] Marcelino Co.'s March 31 Inventory of raw materials is $90,000. Raw

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of 4 Required Information [The following information applies to the questions displayed below] Marcelino Co.'s March 31 Inventory of raw materials is $90,000. Raw materials purchases in April are $510,000, and factory payroll cost in April is $382,000. Overhead costs incurred in April are: Indirect materials, $57,000; indirect labor, $25,000; factory rent, $32,000; factory utilities, $19,000, and factory equipment depreciation, $55,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $635,000 cash in April Costs of the three jobs worked on in April follow. Job 306 300 307 Job 308 Balances on March 31 Direct materials Direct labor $26,000 20,000 $44,000 Book Applied overhead 10,000 16,000 5,000 Costs during April Direct materials Direct labor 132,000 101,000 215,000 151,000 $120,000 103,000 Print Applied overhead Status on April 3 0 ferences Finished (sold) Finished In process (unsild) Required: 1. Determine the total of each production cost incurred for April (direct labor direct materiais, and applied overhead), and the total cost assigned to each job (including the balances from March 30 Job 300 Job 307 From March Direct Mate Dret Labor Appled vemed S 20.000 $ 20.000 10.000 44,000 10.000 000 Job 300 April Total $70.000 36,000 18.000 Beginning goods in process 1 O For Apr Orest Maranais 132.000 215.000 120,000 67.000

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