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 28,000 21,000 10,500 38,000 17,000 8,500 $ 66,000 38,000 19,000 Beginning goods in process For April Direct Materials 139,000 215,000 120,000 474,000 Direct Labor 103,000 152,000 103,000 358,000 Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in 242,000 367,000 223,000 832,000 Finished (sold) Finished (unsold) In process