Marcelino Co.'s March 31 inventory of raw materials is $81,000.Raw materials purchases in April are $590,000, and factory payrollcost in April is $386,000. Overhead costs incurred in April are:indirect materials, $57,000; indirect labor, $26,000; factory rent,$40,000; factory utilities, $20,000; and factory equipmentdepreciation, $58,000. The predetermined overhead rate is 50% ofdirect 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 | |
| Balances on March 31 | | | | | | | | | | | | |
| Direct materials | | $ | 28,000 | | | $ | 39,000 | | | | | |
| Direct labor | | | 25,000 | | | | 17,000 | | | | | |
| Applied overhead | | | 12,500 | | | | 8,500 | | | | | |
| Costs during April | | | | | | | | | | | | |
| Direct materials | | | 135,000 | | | | 205,000 | | | $ | 115,000 | |
| Direct labor | | | 104,000 | | | | 152,000 | | | | 104,000 | |
| Applied overhead | | | ? | | | | ? | | | | ? | |
| Status on April 30 | Finished (sold) | Finished (unsold) | | In process |
MARCELINO COMPANYSchedule of Cost of Goods ManufacturedFor MonthEnded April 30Total manufacturing costs0Total cost of work inprocess0Cost of goods manufactured$0 |
