Marco Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on March 31 Direct materials used (in March) Direct labor used (in March) $ 30,200 Overhead applied (March) 21,200 11,200 $ 36,200 19,200 10,200 Costs during April Direct materials used 138,000 223,000 Direct labor used 86,200 Overhead applied ? Finished Status on April 30 (sold) 153,000 ? Finished (unsold) $ 103,000 108,000 ? In process Additional Information a. Raw Materials Inventory has a March 31 balance of $81,200.