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Marcelino Co.'s March 31 inventory of raw materials is $87,000. Raw materials purchases in April are $580,000, and factory payroll cost in April is $366,000. Overhead costs incurred in April are: indirect materials, $57,000; indirect labor, $30,000; factory rent, $39,000; factory utilities, $23,000; and factory equipment depreciation, $56,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $660,000 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			$	35,000
Direct labor			20,000				13,000
Applied overhead			10,000				6,500
Costs during April
Direct materials			137,000				215,000			$	115,000
Direct labor			103,000				154,000				103,000
Applied overhead			?				?				?
Status on April 30	Finished (sold)				Finished (unsold)					In process

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 From March Direct Materials $28,000 $35,000 $63,000 Direct Labor 20,000 13,000 33,000 Applied Overhead 10,000 6,500 16,500 Beginning goods in process ? ? ? For April Direct Materials 137,000 215,000 115,000 467,000 Direct Labor 103,000 154,000 103,000 360,000 Applied Overhead ? ? ? Total costs added in April Total Costs (April 30) Status on April 30 Finished (sold) Finished (unsold) In Process April 30 cost included in: ? ? ?

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