The expected volume is 180,000 direct labor-hours for the entire year. The following information is for March, when Jobs 6023 and 6024 were completed: Inventories, March 1 Materials and supplies Work-in-process (Job 6023) Finished goods Purchases of materials and supplies Materials Supplies Materials and supplies requisitioned for production Job 6023 Job 6024 Job 6025 Supplies $ 32,500 $162,000 $332,000 $399,000 $ 44,000 $130,000 102,500 78,500 19,000 $330,000 Factory direct labor-hours (DLR). Job 6023 Job 6024 Job 6025 10,000 DLH 9,000 DLH 6,000 DLH