Ore Co. makes custom metal landscaping pots. After an order is made and the custom pots are designed, the metal is cut to the design specifications using a large metal laser cutter in the Cutting Department. Then, the cut metal is transferred to the Welding Department where the metal is shaped and welded. The assembled landscaping pot is then transferred to the Finishing Department for polishing and painting. Upon completing in the Finishing Department it is sent to finished goods inventory until sold and shipped. Ore Co. uses a full absorption, normal, weighted average process costing system. Ore allocates variable and fixed overhead in the Welding Department on the basis of direct labor costs in the Welding Department. As of March 1, 2021, the Welding Department estimated that it would use $50,000 of direct labor during the month; it actually used $60,000 of direct labor. As of March 1, 2021, the Welding Department estimated that it wouldspend $60,000 on variable overhead and $96,000 on fixed overhead during the month. For the month ended March 31, 2021, the Cutting Department transferred cut material to make 300 units to the Welding Department during March. The Welding department paid the cutting department costing $150,000 for that cut material. As of March 1, 2021, the Welding Department had 100 partially completed pots and firepits on hand. The cost of these 100 partially completed pots and fire pits in the Welding Department is:Beginning Balance March 1, 2021: Costs transferred in from Cutting Department 4*00 0 8*250 Variable Overhead 3,900 Fixed Overhead As of March 31, 2021, the Welding Department had 100 partially welded pots on hand. These 100 partially welded pots are 80% complete with respect to direct materials, 50% complete with respect to direct labor. Actual cost data for the Welding Department from March 1St to March 31St 2021 are: Direct materials cost $ 8,000 Direct labor cost $ 60,000 Variable overhead $ 55,000 Fixed overhead $104,000