$\backslash$table$[[$Balances on March $31,$Job $306,$Job $307,$Job $308],[$Direct materials used $($in March$),$$$31,400,$$$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$