Kushner Company's Work in Process Inventory account had a $61,000 beginning balance on March 1 ($36,000 of this related to direct materials used during February, while $25,000 related to conversion costs incurred during February). During March, the following costs were incurred in the department:
Direct materials used ............................................................................... $107,000
Direct labor ................................................................................................ $ 18,000
Manufacturing overhead allocated to the department ............................. $150,000
Summarize the department's "Total costs to account for." Prepare a schedule that summarizes the department's total costs to account for by direct materials and conversion costs.