Cost data for Mix-A-Lot Manufacturing Company for the month ended March 31, 2016, are as follows: Inventories March 1 March 31 $310,000 $276,600 Materials Work in process 215,200 238,400 Finished goods 162,800 190, 100 March 31 $565,000 Direct labor Materials purchased during the month 604,800 Factory overhead incurred during the month 60,440 Indirect labor