Required information (The following information applies to the questions displayed below. Marcelino Co.'s March 31 inventory of raw materials is $82,000. Raw materials purchases in April are $550,000, and factory payroll cost in April is $380,000. Overhead costs incurred in April are: indirect materials, $60,000; indirect labor, $24,000; factory rent, $31,000; factory utilities, $23,000; and factory equipment depreciation, $51,000. 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 $ 29,000 21,000 10,500 $ 40,000 13,000 6,500 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 136,000 100,000 ? Finished (sold) 200,000 154,000 ? Finished (unsold) $100,000 102,000 ? 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 $ $ 40,000 29,000 21,000 10,500 13,000 6,500 $ 69,000 34,000 17,000 Direct Labor Applied overhead Beginning goods in process For April Direct Materials $ 0 100,000 436,000 136,000 100,000 200,000 154,000 Direct Labor 102,000 356,000 0 Applied overhead Total costs added in April 236,000 354,000 202,000 792,000 Total costs (April 30) $ 0 Finished (sold) Finished (unsold) In process Status on April 30 April 30 cost included in