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: Returns in process, March 1 (30% complete) 130 Returns started in March 1,750 Returns in process, March 31 (90% complete) 260 Labor and overhead costs for returns in process, March 1 $ 3,250 Labor and overhead costs incurred in March $ 108,900 Required: Calculate the following amounts for conversion costs using the FIFO method