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Problem 2-1A Production costs computed and recorded; reports prepared LO C2, P1, P2, P3, P4 [The following information applies to the questions displayed below Marcelino Co.s March 31 inventory of raw materials is $80,000. Raw materials purchases in Aprill are $500,000, and factory payroll cost in April is $363,000. Overhead costs incurred in April are: Indirect materials, $50,000, indirect labor, $23,000; factory rent, $32.000; factory utilities, $19,000; and factory equipment depreclation, $51,000. The predetermined overhead rate is 50% of direct labor cost. Job 306 is sold for $635,000 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 Direct labor s 29,000 26,000 10, 6G0 $35,000 18, e30 9, 000 costs during April 135, e00 220,000 $100,000 150, 000 105, 000 Direct materials Direct labor Applied overhead Status on April 30 85, 000 Finished (sold) Finished In (unsold) process