Marco Company shows the following costs for three Jobs worked on in April.

$\backslash$table$[[$Ralances on March $31],[$Balances on March $31],[\backslash$table$[[$Direct materials used $($in March$)],[$Direct labor used $($in March$)]],20,400,18,400,],[$Overhead applied $($March$),10,460,9,400,],[\backslash$table$[[$Overhead applied $($March$)],[$Costs during April$]]],[\backslash$table$[[$Direct mater$$als used$],[$Direct labor used$]],136,000,221,000,$$$101,000$