Richards 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) $ 32,600 $ 40,400 Direct labor (in March) 23,600 19,800 Applied overhead (March) 11,800 9,900 Costs during April Direct materials 138,600 225,400 $ 101,800 Direct labor 92,200 159,000 106,800 Applied overhead ? ? ? Status on April 30 Finished (sold) Finished (unsold) In process Additional Information Raw Materials Inventory has a March 31