Below is information from the accounting records for March's inventory and cost data for Spring Company:

$\backslash$table$[[$Direct labor,$$175,000,],[$Direct material purchased,$190,000,],[$Direct material used,$180,000,],[$Selling and administrative expenses,$160,000,],[$Factory Overhead,$200,000,],[,,],[$Inventory Balances,March $1,$March $31],[$Direct material,$12,000,?$