$[$The following information applles to the questions displayed below.$]$

Marco Company shows the following costs for three jobs worked on in April.

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