Your company uses job order costing. Manufacturing overhead is charged to individual jobs through the use of a predetermined overhead rate based on direct labor costs. The following information appears in the companys Work in Process Inventory account for the month of April:

Debits to account:
Balance, April 1	$ 9,600
Direct materials	14,000
Direct labor	6,000
Manufacturing overhead (applied to jobs as 120% of direct labor cost)	7,200
Total debits to account	$36,800
Credits to account:
Transferred to Finished Goods Inventory	$27,600
Balance, April 30	$ 9,200

Assuming that direct labor charged to the jobs still in process at April 30 amounts to $1,500, compute the amount of manufacturing overhead and the amount of direct materials that have been charged to the jobs that are still in process as of April 30. Explain your answer.