Taxes R Us $($TRU$),$ an income tax preparation firm, uses the FIFO method of process costing for its monthly reports. TRU has no materials cost in the preparation of the returns. The following shows its March information:

$\backslash$table$[[$Returns in process, March $1(30\%$ complete$),100],[$Returns started in March,$1,600],[$Returns in process, March $31(90\%$ complete$),200],[$Labor and overhead costs for returns in process, March $1,$$$2,500$