Acme Company commenced operations in March. On March $31,$ the location of direct material, direct labor, and manufacturing overhead $($MOH$)$ costs incurred during March is as follows:

$\backslash$table$[[,\backslash$table$[[$WIP$],[$inventory$]],\backslash$table$[[$Finished goods$],[$inventory$]],\backslash$table$[[$Cost of$],[$goods sold$]],$Total$],[$Direct materials used,$$4,240,$$$14,740,$$$41,900,$$$60,880$