Instructions Cost data for Mix-A-Lot Manufacturing Company for the month ended March 31, 2016, are as follows: Inventories March 1 March 31 Materials $310,000 $276,600 Work in process 215,200 238,400 Finished goods 162,800 190,100 March 31 Direct labor Materials purchased during the month $565,000 604,800 Factory overhead incurred during the month: Indirect labor 60,440 Machinery depreciation 35,000 Heat, light, and power 13,600 Supplies Property taxes 8,540 8,860 Miscellaneous costs 16.400