Cost data for Johnstone Manufacturing Company for the month ended March 31 are as follows: Inventories Materials Work in process Finished goods March 1 $186,000 386,080 March 31 $171,030 452,070 519,210 545,510 Direct labor Materials purchased during March Factory overhead incurred during March: Indirect labor Machinery depreciation Heat, light, and power Supplies Property taxes Miscellaneous costs $3,100,000 2,361,490 283,430 186,000 155,000 30,910 26,570 40,480