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 $ 31,000 $ 43,000 $ 74,000 Direct Labor 22,000 15,000 37,000 Applied overhead 11,000 7,500 18,500 Beginning goods in process For April Direct Materials 137,000 200,000 110,000 447,000 Direct Labor 103,000 154,000 101,000 358,000 Applied overhead Total costs added in April Total costs (April 30) Finished (sold) Finished (unsold) In process Status on April 30 April 30 cost included in: Required information [The following information applies to the questions displayed below.] Marcelino Co.'s March 31 inventory of raw materials is $81,000. Raw materials purchases in April are $590,000, and factory payroll cost in April is $380,000. Overhead costs incurred in April are: indirect materials, $52,000; indirect labor, $22,000; factory rent, $32,000; factory utilities, $21,000; and factory equipment depreciation, $57,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $645,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 $ 31,000 22,000 11,000 $ 43,000 15,000 7,500 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 137,000 103,000 ? Finished (sold) 200,000 154,000 ? Finished (unsold) $110,000 101,000 ? In process