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$),$$$31,200,$$$38,300,],[$Direct labor $($in March$),22,200,19,100,],[$Applied overhead $($March$),11,100,9,550,],[$Costs during April,$137,200,223,300,$$$101,100$