Required information [The following information applies to the questions displayed belowj Marcelino Co.'s March 31 inventory of raw materials is $83,000. Raw materials purchases in April are $560,000, and factory payroll cost in April is $381,000. Overhead costs incurred in April are: indirect materials, $55,000; indirect labor, $25,000; factory rent, $35,000; factory utilities, $21,000; and factory equipment depreciation, $53,000. 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 Direct labor Applied overhead $ 26,000 25,000 12,500 $ 44,000 18,000 9,000 Costs during April Direct materials Direct labor Applied overhead Status on April 30 138,000 103,000 210,000 $105,000 101,000 152,000 Finished (sold) Finished unsold) In process 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 26,000 25,000 12,500 44,000 18,000 9,000 $ 70,000 43,000 21,500 Beginning goods in process For April Direct Materials Direct Labor Applied overhead 138,000 210,000 105,000 453,000 356,000 103,000 152,000 101,000 Total costs added in April Total costs (April 30)