A company called Autonomous Electrics Ltd. had the following account balances for the quarter ending June 30 2021, unless otherwise noted:

Direct materials used	$ 756,000
Indirect materials used	168,000
Direct manufacturing labour	960,000
Indirect manufacturing labour	372,000
Property taxes on manufacturing plant building	57,600
Salespersons' company vehicle costs	24,000
Depreciation of manufacturing equipment	528,000
Depreciation of office equipment	247,200
Miscellaneous plant overhead	270,000
Plant utilities	183,800
General office expenses	610,800
Marketing distribution costs	60,000
Work-in-process inventory (April 1)	280,800
Work-in-process inventory (June 30)	342,000
Finished goods inventory (April 1)	1,080,000
Finished goods inventory (June 30)	1,020,000