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 company's 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.