$\backslash$table$[[,$Job $306,$Job. $307,$Job $308],[$Balances on March $31,,,],[$Direct materials used $($in March$),$$$1,400,$$$37,400,],[$Direct labor used $($in March$),22,400,20,400,],[$Overhead applied $($March$),12,400,11,400,],[$Costs during April,,,$],[$Direct materials used,$141,000,226,000,$$$106,000$