Robotix Ltd specializes in manufacturing industrial robots. For the month of March 2019, the company incurred the following costs while manufacturing its products.

Advertising expense

$85,000

Labour costs of assembly-line workers

210,000

Delivery expense

31,000

Materials used in product

$225,000

Plant building rent

70,000

Property taxes on plant

29,000

Factory small tools used

43,000

Property taxes on store

17,500

Head-office building rent

45,000

Sales commissions

105,000

At March 1, raw materials inventory was $60,000, and at March 31, it was $58,500. Work-in-process was $57,000 at March 1 and $45,500 at March 31. Finished goods inventory was $150,000 at March 1 and $175,500 at March 31.