Cost data for Johnstone Manufacturing Company for the month ended March 31 are as follows: \begin{tabular}{lrc} Inventories & March 1 & March 31 \\ \hline Materials & $229,200 & $210,750 \\ Work in process & 475,750 & 557,050 \\ Finished goods & 639,800 & 672,200 \end{tabular} Direct labor Materials purchased during March $3,820,0002,909,960 Factory overhead incurred during March: Indirect labor 349,250 Machinery depreciation 229,200 Heat, light, and power 191,000 Supplies 38,090 Property taxes 32,740 Miscellaneous costs 49,880 b