Statement of cost of goods manufactured for a manufacturing company

Cost data for Johnstone Manufacturing Company for the month ended March $31$ are as follows:

Inventories March $1$ March $31$

Materials $$230,400$ $$211,850$

Work in process $478,240559,960$

Finished goods $643,150675,710$

Direct labor $$3,840,000$

Materials purchased during March $2,925,200$

Factory overhead incurred during March:

Indirect labor $351,080$

Machinery depreciation $230,400$

Heat, light, and power $192,000$

Supplies $38,280$

Property taxes $32,910$

Miscellaneous costs $50,140$