Kansas Company uses a job costing accounting system for its production costs. The company uses a predetermined overhead rate based on direct labor-hours to apply overhead to individual jobs. The company prepared an estimate of overhead costs at different volumes for the current year as follows. Direct labor-hours Variable overhead costs Fixed overhead costs Total overhead 150,000 $1,050,000 648,000 $1,698,000 180,000 $1,260,000 648,000 $1,908,000 210,000 $1,470,000 648,000 $2,118,000 The expected volume is 180,000 direct labor-hours for the entire year. The following information is for March, when Jobs 6023 and 6024 were completed. Inventories, March 1 Materials and supplies Finished goods Work-in-process (Job 6023) Purchases of materials and supplies Materials. Supplies Materials and supplies requisitioned for production Job 6023 Job 6024 Job 6025 Supplies $ 30,500 $162,000 $346,500 $405,000 $ 49,000 $138,000 122,500 73,500 17,000 $351,000 Factory direct labor-hours (DLH) Job 6023 Job 6024 Job 6025 12,000 DLH 8,500 DLH 5,500 DLH Labor costs Direct labor wages (all hours @ $9) Indirect labor wages (12,000 hours) Supervisory salaries Building occupancy costs (heat, light, depreciation, etc.) Factory facilities. Sales and administrative offices Factory equipment costs Power Repairs and maintenance Other $234,000 50,400 111,000 $ 19,000 7,500 $ 12,000 4,500 8,000 $ 24,500