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 Work in process units, March 1 210 80 1,270 Units started into production 40% Work in process units, March 31 300 Cost Data-Bicycles Work in process units, March 1 $19,290 Direct materials 50,400 Direct labor 26,300 Manufacturing overhead 29,700 Percentage Units Production Data-Tricycles Complete Work in process units, March 1 75 Units started into production 990 Work in process units, March 31 25 Cost Data-Tricycles Work in process units, March 1 $6,300 30,300 Direct materials Direct labor 14,500 Manufacturing overhead 19,700