Answer:
See below 
Explanation:
Marcelino Co's total cost of each production incurred in April
From March
 Job306 Job307 job308
Direct materials $28,000 $39,000
Direct labor $23,000 $17,000
Applied overhead $11,500 $8,500
(50% of direct labor)
Beginning goods in process $52,500 $64,500 ---
 For April:
Direct materials $139,000 $220,000 $110,000
Direct labor $103,000 $153,000 $104,000
Applied overhead $51,500 $76,500 $52,000
(50% of direct labor)
Total cost added in April $293,500 $449,500 $266,000
Total costs(April 30) $346,000 
 $514,000 $266,000