[The following information applies to the questions displayed below.] Marcelino Co's March 31 inventory of raw materials is $86,000. Raw materials purchases in April are $530,000, and factory payroll cost in April is $388,000. Overhead costs incurred in April are: indirect materials, $60,000, indirect labor, $25,000; factory rent, $32,000; factory utilities, $22,000; and factory equipment depreciation, $60,000. 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. Balances on March 31 Direct materials Direct labor Applied overhead 17,000 8,500 Job 306 Job 307 Job 308 $ 27,000 21,000. 10,500 $ 41,000 Costs during April 140,000 Direct labor 105,000 285,000 154,000 $115,000 Applied overhead i 104,000 2 Status on April 30 Finished (sold) Finished (unsold) In process Direct materials 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