Alpha Global Inc. produces a product known as Antacid-ZX - an over the counter medicine used to neutralize stomach acidity. The processing of Antacid-ZX is completed in three separate departments. The data belonging to first department for the month of March is given below: Gallons Materials Labor Overhead Work in process, March 1 40,000 $34,300 $15,000 $ 24,000 Gallons started in process 380,000 Gallons transferred out 395,000 Work in process March 25,000 31 453,600 185,000 296,000 The stages of completion of beginning and ending work in process inventories with respect to materials and processing were as follows: Beginning work in process inventory: Materials: 80% Processing: 75% Ending work in process inventory: Materials: 60% Processing: 20% Required: Ma