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 24,000 12,000 41,000 18,000 9,000 $ 69,000 42,000 21,000 Beginning goods in process For April 454,000 358,000 Direct Materials 139,000 103,000 200,000 152,000 115,000 103,000 Direct Labor Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in 242,000 352,000 218,000 812,000 Finished (sold) Finished (unsold) In process