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

Inventories

March 1

March 31

Materials

$234,000

$215,160

Work in process

485,710

568,710

Finished goods

653,200

686,260

Direct labor

$3,900,000

Materials purchased during March

2,970,900

Factory overhead incurred during March:

Indirect labor

356,570

Machinery depreciation

234,000

Heat, light, and power

195,000

Supplies

38,880

Property taxes

33,420

Miscellaneous costs

50,920

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

Inventories

March 1

March 31

Materials

$234,000

$215,160

Work in process

485,710

568,710

Finished goods

653,200

686,260

Direct labor

$3,900,000

Materials purchased during March

2,970,900

Factory overhead incurred during March:

Indirect labor

356,570

Machinery depreciation

234,000

Heat, light, and power

195,000

Supplies

38,880

Property taxes

33,420

Miscellaneous costs

50,920

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

Inventories

March 1

March 31

Materials

$234,000

$215,160

Work in process

485,710

568,710

Finished goods

653,200

686,260

Direct labor

$3,900,000

Materials purchased during March

2,970,900

Factory overhead incurred during March:

Indirect labor

356,570

Machinery depreciation

234,000

Heat, light, and power

195,000

Supplies

38,880

Property taxes

33,420

Miscellaneous costs

50,920

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

Inventories

March 1

March 31

Materials

$234,000

$215,160

Work in process

485,710

568,710

Finished goods

653,200

686,260

Direct labor

$3,900,000

Materials purchased during March

2,970,900

Factory overhead incurred during March:

Indirect labor

356,570

Machinery depreciation

234,000

Heat, light, and power

195,000

Supplies

38,880

Property taxes

33,420

Miscellaneous costs

50,920

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

Inventories

March 1

March 31

Materials

$234,000

$215,160

Work in process

485,710

568,710

Finished goods

653,200

686,260

Direct labor

$3,900,000

Materials purchased during March

2,970,900

Factory overhead incurred during March:

Indirect labor

356,570

Machinery depreciation

234,000

Heat, light, and power

195,000

Supplies

38,880

Property taxes

33,420

Miscellaneous costs

50,920

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

Inventories	March 1			March 31
Materials		$234,000			$215,160
Work in process		485,710			568,710
Finished goods		653,200			686,260
Direct labor					$3,900,000
Materials purchased during March					2,970,900
Factory overhead incurred during March:
Indirect labor					356,570
Machinery depreciation					234,000
Heat, light, and power					195,000
Supplies					38,880
Property taxes					33,420
Miscellaneous costs					50,920