Cecconi Company shows the following costs for three jobs worked on in April.

$\backslash$table$[[$Balances on March $31,$Job $306,$Job $307,$Job $308],[$Direct materials $($in March$),,,],[$Direct labor $($in March$),$$$31,200,$$$38,300,],[$Applied overhead $($March$),22,200,19,100,],[$Costs during April,$11,100,9,550,],[$Direct materials,,,$],[$Direct labor,$137,200,223,300,$$$101,100$