work Marcelino Co's March 31 inventory of raw materials is $86.000. Raw materials purchases in April are $570,000, and factory payroll cost in April is $382,000. Overhead costs incurred in April are indirect materials, $54,000, indirect labor $27.000, factory rent. $35,000, factory utilities, $23,000, and factory equipment depreciation, $58,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $670,000 cash in April. Costs of the three jobs worked on in April follow. Balances on March 31 Job 306 Job 307 Job 300 Direct materials Direct labor $ 30,000 Applied overhead Costs during April Direct materials 23,000 11,500 5 40,000 18,000 9,000 135,000 Direct labor 100,000 205,000 152,000 $105,000 103,000 Applied overhead Status on April 30 Finished (sold) Finished (unsold) 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 3061 Job 307 Job 300 From March Direct Materials $ 30.000 $ Direct Labor 23,000 40.000 18,000 April Total $ 70,000 Applied overhead 11,500 9.000 41,000 20,500 Beginning goods in process S 0 For April Direct Materials 138,000 205,000 Direct Labor 100,000 152,000 105,000 103,000 448,000 355.000 Appiled overhead 0 Total costs added in April 238,000 367,000 208,000 803.000 Tatal costs (April 36) $ 0 Status on April 30 Finished (sold) Finished (unsold) In process April 30 cost included in Question Mode Tu