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! Required information (The following information applies to the questions displayed below.) Marcelino Co's March 31 inventory of raw materials is $87,000. Raw materials purchases

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! Required information (The following information applies to the questions displayed below.) Marcelino Co's March 31 inventory of raw materials is $87,000. Raw materials purchases in April are $530,000, and factory payroll cost in April is $375,000. Overhead costs incurred in April are: indirect materials, $56.000; indirect labor, $21,000; factory rent, $40,000; factory utilities, $24,000; and factory equipment depreciation, $54,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $630,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 Balances on March 31 Direct materials $ 30,000 $ 38,000 Direct labor 20,000 14,000 Applied overhead 10,000 7,000 Costs during April Direct materials 131,000 210,000 $120,000 Direct labor 101,000 153,000 100,000 Applied overhead Finished Finished In Status on April 30 (sold) (unsold) process 7 ? 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). 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 $ $ 30,000 20,000 38,000 14,000 68,000 34.000 17.000 0 10,000 7,000 $ From March Direct Materials Direct Labor Applied overhead Beginning goods in process For April Direct Materials Direct Labor Applied overhead Total costs added in April Total costs (April 30) Status on April 30 April 30 cost included in 131,000 101,000 210,000 153,000 120,000 100,000 461,000 354,000 0 815,000 232,000 363,000 220,000 $ 0 Finished (sold) Finished (unsold) In process

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