uired: 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 From March April Total $ $ 28,000 22.000 $ 38,000 16,000 8,000 66,000 38,000 19,000 11,000 Direct Materials Direct Labor Applied overhead Beginning goods in process For April Direct Materials Direct Labor Applied overhead Total costs added in April 139,000 103,000 210,000 151,000 115,000 105,000 464,000 359,000 Total costs (April 30) Finished (sold) Finished (unsold) Status on April 30 April 30 cost included in In process bared (The following information applies to the questions displayed below.) P2, P3, P4 Marcelino Co.'s March 31 inventory of raw materials is $83,000 Raw materials purchases in April are $510,000, and factory payroll cost in April is $379,000. Overhead costs incurred in April are indirect materials, $59,000; indirect labor $20,000; factory rent, $37,000; 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 $700,000 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 $ 28,000 $ 38,000 Direct labor 22,000 16,000 Applied overhead 11,000 8,000 Costs during April Direct materials 139,000 210,000 $115,000 Direct labor 103,000 151,000 105,000 Applied ? ? overhead Station Annil Finished Finished ? Tn