$\backslash$table$[[$vork$-$in$-$process inventory, March $1,$Units$],[$luction during March,$12,600],[$production during March,$115,500],[$k$-$in$-$process inventory, March $31,92,400]]$

lining to the month of March are as follows:

inventory costs: materials $=$$$46,200$; conversion cost $=$$$32,025$

rred during March: materials used $=$$$617,400$; conversion cost $=$$$655,200$ al places.$)$

$6,962\mathrm{.}50.$

$0,670\mathrm{.}60.$

$$8,646\mathrm{.}50.$

$$3,960\mathrm{.}70.$