MacGriffin Company's Work in Process Inventory account had a $61,000 beginning balance on March 1 ($35,000 of this related to direct materials used during February, while $26,000 related to conversion costs incurred during February). During March, the following costs were incurred in the department: (Click the icon to view the data from March.) Summarize the department's "Total costs to account for." Prepare a schedule that summarizes the department's total costs to account for by direct materials and conversion costs. Begin by selecting the appropriate labels for the schedule, then complete each column of the table. MacGriffin Company Month Ended March 31 Conversion Costs Direct Materials Total Costs Beginning work in process, March 1 35000 26000 61000 Plus: Costs added during March 107000 Total costs to account for Data Table Direct materials used $ 107,000 Direct labor $ 19,000 Manufacturing overhead allocated to the department $ 150,000