$\backslash$table$[[,$Job $306,$Job $307,$Job $308],[,,,],[$Direct materials $($in March$),$$$29,000,$$$35,000,],[$Direct labor $($in March$),20,000,18,000,],[\backslash$table$[[$Applied overhead $($March$)],[$Costs during April$]],10,000,9,000,],[$Direct materials,$135,000,220,000,$$$100,000$