$\backslash$table$[[$Balances on March $31,$Job $306,$Job $307,$Job $308],[$Direct materials used $($in March$),$$$32,200,$$$38,200,],[$Direct labor used $($in March$),23,200,21,200,],[$Overhead applied $($March$),13,200,12,200,],[$Costs during April,,,$],[$Direct materials used,$143,000,228,000,$$$108,000$

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