Langdon Company manufactures custom designed toy sailboats. The company uses a job order costing system. Overhead is applied based on direct labor hours. Estimated overhead for 2015 is RM11,840 and the company estimates it will use 7,400 direct labor hours. The following events occurred in March.

1. The company purchased materials for RM800 on account.
2. The production supervisor requisitioned 15 sheets of fiberglass for constructing the boats. The fiberglass was in stock and originally cost RM3 a sheet.
3. Direct labor on the boats cost RM500.
4. More materials were purchased for RM350 on account.
5. Indirect labor costs were RM210.
6. A utility bill for the boat factory was RM230 and was paid in cash.
7. A repair bill for the salesman's car was RM75 and will be paid next month.
8. Additional materials(direct) were placed into production which cost RM215.
9. Manufacturing overhead was applied (direct labor during March totaled 500 hours).
10. One sailboat was completed which cost RM325.
11. The completed sailboat was sold for RM750.

2. What is the cost of the remaining Work in Process?