Owen Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Owen Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Percentage Production Data-Bicycles Units Complete 210 Work in process units, March 1 80 Units started into production 1,270 Work in process units, March 31 300 40 Cost Data-Bicycles Work in process units, March 1 $19,290 50,400 Direct materials Direct labor 26,300 Manufacturing overhead 29,700 Percentage Units Production Data-Tricycles Complete 120 Work in process units, March 1 75 990 Units started into production Work in process units, March 31 60 25 Cost Data-Tricycles Work in process units, March 1 $6,300 30,300 Direct materials 14,500 Direct labor 19,700 Manufacturing overhead