Marco 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 used $($in March$),$$$31,800,$$$37,800,],[$Direct labor used $($in March$),22,800,20,800,],[$Overhead applied $($March$),12,800,11,800,],[$Costs during April,$142,000,227,000,$$$107,000$