March $1$ Bal., $25,000$ units, $10\%$ completed $21,250$

$31$ Direct materials, $600,000$ units $450,000471,250$

$31$ Direct labor $244,600715,850$

$31$ Factory overhead $415,8201,131,670$

$31$ Goods transferred, $605,000$ units $?$

$31$ Bal., $?$ units, $45\%$ completed

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