Answer:
Job No 306  351,000  Cost Of Goods Sold
Job No 307  500,000  Finished Goods Inventory
Job No 308 256,500  Work In Process Inventory
Explanation:
We add the March balance and the April balances for each of the jobs to get the desired results.
Marcelino Co
Job No 306
March
Direct Materials   25000
Direct Labor         25000
Applied Overhead   12500
Opening Work In Process   62500
April 
Direct Materials  131000
Direct Labor       105000
Applied Overhead  (50% of 105,000)  52,500
Total Costs Added In April  288500
Total Costs   351,000
Status on April 30 Finished & Sold 
Included in Cost Of Goods Sold
Job No 307
March
Direct Materials   40000
Direct Labor         18000
Applied Overhead   9000
Opening Work In Process   67,000
April 
Direct Materials  205000
Direct Labor       152000
Applied Overhead  (50% of 152,000)  76,000
Total Costs Added In April  433,000
Total Costs   500,000
Status on April 30 Finished & Unsold 
Included in Finished Goods Inventory
Job No 308
March
Direct Materials   ------
Direct Labor        --------
Applied Overhead  -------
Opening Work In Process   ------
April 
Direct Materials  105000
Direct Labor       101000
Applied Overhead  (50% of 101,000)  50,500
Total Costs Added In April  256,500
Total Costs   256,500
Status on April 30  In Process
Included in Work In Process Inventory