Stevens Company's inventory on March 1 and the costs charged to Work in Process-Department B during March are as follows:
| Beginning work in process, 12,000 units, 60% completed |
$ 62,400 |
| From Department A, 55,000 units started this period |
| Direct materials added |
115,500 |
| Direct labor incurred |
384,916 |
| Factory overhead incurred |
138,000 |
During March, all direct materials were transferred from Department A, the units in process at March 1 were completed, and of the 55,000 units entering the department, all were completed except 6,000 units which were 70% completed. Inventories are costed by the first-in, first-out method.