Cost data for Firetree Manufacturing Company for the month ended March $31$ are as follows:

Inventories March $1$ March $31$

Materials $$216,000$ $$198,610$

Work in process $448,350524,970$

Finished goods $602,950633,480$

Line Item Description Amount

Direct labor $$3,600,000$

Materials purchased during March $2,742,370$

Factory overhead incurred during March:

Line Item Description Amount

Indirect labor $329,140$

Machinery depreciation $216,000$

Heat, light, and power $180,000$

Supplies $35,890$

Property taxes $30,850$

Miscellaneous costs $47,010$