Winfrey Co.'s March 31 inventory of raw materials is $ 150,0000. Raw materials purchases in April are $ 400,000, and factory payroll cost in April $220,000. Overhead costs incurred in April are: indirect materials, $30,000; indirect labor, $14,000; factory rent, $20,000; factory utilities, $ 12,000; and factory equipment depreciation, $30,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $380,000 cash in April. Costs of the three jobs worked on in April follow. Balances on March 31: Direct Materials: Job 306 = $14,000 Job 307 = $18,000 Direct Labor: Job 306= 18,000 Job 307 = 16,000 Applied Overhead: Job 306 = 9,000 Job 307 = 8,000 Costs during April: Direct materials: Job 306 = 100,000 Job 307 = 170,000 Job 308 = 80,000 Direct Labor: Job 306 = 30,000 Job 307 = 56,000 Job 308 = 120,000 Applies Overhead: Job 306, 307, & 308 = =??? Status on April 30: Job 306 = Finished(sold) Job 307 = Finished (unsold) Job 308 = In process Part 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 balances from March 31)