Miller Company shows the following costs for three jobs worked on in April. Job 306 Job 307 Job 308 Balances on March 31 Direct materials (in March) $ 31,600 $ 38,900 Direct labor (in March) 22,600 19,300 Applied overhead (March) 11,300 9,650 Costs during April Direct materials 137,600 223,900 $ 101,300 Direct labor 90,200 156,500 106,300 Applied overhead ? ? ? Status on April 30 Finished (sold) Finished (unsold) In process Additional Information Raw Materials Inventory has a March 31