Guilford Boards started operations on March $3.$ There were no direct materials in inventory as of March $2.$ Data for the month of March include the following:

Required:

Complete the following table.

Note: Round "Direct$-$labor hours" answer to $1$ decimal place.

$1$:$32$:$39$

$\backslash$table$[[$Direct labor cost per unit,$$,50,],[$Direct labor$-$hours worked, March,,,hours$],[$Direct labor wage rate per direct labor$-$hour,$$,20,],[$Direct materials cost per unit,$$,40,],[$Direct materials cost per pound of direct material,$$,8,],[$Direct materials inventory $($cost$),$ March $31,$$$,1,800,],[$Direct materials inventory $($pounds$),$ March $31,,,$pounds$],[$Finished goods inventory $($cost$),$ March $31,$$$,11,300,],[$Finished goods inventory $($units$),$ March $31,,,$units$],[$Manufacturing overhead cost per unit,$$,136,],[$Operating profit, March,$$,8,970,],[$Production $($units$),$ March,,,units$],[$Sales revenue, March,$$,46,000,],[$Sales $($units$),$ March,,,units$],[$Sales price per unit$],[$Selling$,$ general, and administrative costs per unit,$$,96,]]$