Lemmon Co.'s 31^st March inventory of raw materials is $150,000. Raw materials buys in April are $410,000, and factory payroll cost in April is $240,000. Overhead costs incurred in April are:

Indirect materials, $27,000;

Indirect labor, $11,000;

Factory rent, $16,000;

Factory utilities, $8,000; and

Factory equipment depreciation, $19,000.

The pre-evaluated overhead rate is 75% of direct labor cost. Job 306 is sold for $390,000 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                            $15,000           $17,000

Direct labor                                 20,000             12,000

Applied overhead                         15,000             9,000

Costs during April            

Direct materials                           105,000             190,000                 65,000

Direct labor                                42,000               60,000                   130,000

Applied overhead                          ?                           ?                           ?

Status on April 30                 Finished (sold)      Finished (unsold)     In process

Requirement:

Evaluate the total of each production cost incurred for April (direct materials, direct labor, and applied overhead), and the total cost related to each job (including the balances from 31^st March).