The following information pertains to Rooney Manufacturing Company for March Year 3. Assume actual overhead equaled applied overhead. March 1 Inventory balances Raw materials $ 123,400 Work in process 119,200 Finished goods 77,900 March 31 Inventory balances Raw materials $ 86,100 Work in process 145,100 Finished goods 81,700 During March Costs of raw materials purchased $ 119,000 Costs of direct