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)	220
Returns started in March	2,200
Returns in process, March 31 (90% complete)	440
Labor and overhead costs for returns in process, March 1	$ 5,500
Labor and overhead costs incurred in March	$ 254,100

Required:

Calculate the following amounts for conversion costs using the FIFO method: