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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 $89,000. Raw materials purchases in

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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 $89,000. Raw materials purchases in April are $560,000, and factory payroll cost in April is $382.000. Overhead costs incurred in April are indirect materials, $53,000, indirect labor, $25.000; factory rent, $38,000; factory utilities, $23,000, and factory equipment depreciation, $53,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $680,000 cash in April. Costs of the three jobs worked on in April follow, Sobo Job 307 Balances on March 31 Direct materials $ 28,000 $36.000 Direct labor 25,000 16,000 Applled overhead 11,500 8,000 Costs during April Direct materials 140,000 205,000 $120,000 Direct Labor 104,000 152,000 101,000 Applied overhead Finished Finished Status on April 30 In process (sold) (unsold 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 Joli 107 Job 308 28.000 23,000 11.500 36.000 16,000 8.000 $ 64,000 39.000 19 500 5 0 From March Direct Materials Direct Labor Applied overhead Beginning goods in process For April Direct Materials Direct Labor Appbed overhead Total costs added in April 140.000 104.000 205,000 152,000 120.000 101.000 465.000 357 000 0 322,000 221.000 244.000 357.000 5 0 Total costs (April 30 Finished unsold) in process Finished (old) Status on April 30 April 30 cost included in 2 Prepare journal entries for the month of April to record the above transactions. View transaction list Journal entry worksheet 2 3 3 4 5 5 6 7 7 8 13 ... Record the entry for Materials purchases (on credit). Note: Enter debits before credits. Transaction General Journal Debit Credit

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