Kansas Company uses a lob costng ccounting 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 estilmate of overhead costs at diferent volumes for the current year as follows: Kansas Company uses a job costin Direct labor-hours Variable overhead costs Fixed overhead costs 210,000 $1,050,000 1,260,000 $1,.470,000 648000 648,000 $1,698,000 $1,908,000 $2,118,000 150,000 80,000 648,000 Total overhead The expected volume is 180,000 direct labor-hours for the entire year. The following information Is for March, whe n Jobs 6023 and 6024 were completed. Inventories, March 1 $ 31,500 $162,000 $337,500 Materials and supplies Work-In-process (Job 6023) Finished goods Purchases of materials and supplies Materials Supplies $405,000 s 45,000 Materials and supplies requisit ioned for production Job 6023 Job 6024 Job 6025 Supplies 135,000 112,500 76,500 8,000 $342,000