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Problem 19-1A Production costs computed and recorded; reports prepared LO C2, P1, P2, P3, P4 IThe following information applies to the questions displayed below Marcelino Co s March 31 inventory of raw materials is $80,000. Raw materials purchases in April 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 depreciation, $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 29,000 35,000 20,000 Direct labor 18.000 Applied overhead 10,000 9,000 Costs during April Direct materials 135,000 220,000 100,000 Direct labor 85,000 150.000 105.000 Applied overhead Finished Finished Status on April 30 In process (sold) unsold