Alex Company had the following inventories at the beginning and end of the month of...

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Accounting

Alex Company had the following inventories at the beginning and end of the month of January.
January 1 January 31
Finished Goods $ 125,000 $117,000
Work-in-process 235,000251,000
Direct materials 134,000124,000
The following additional manufacturing data was available for the month of January.
Direct materials purchased $ 189,000
Purchase returns and allowances 1,000
Transportation in 3,000
Direct labor 300,000
Actual factory overhead 175,000
Alex Company applies factory overhead at a rate of 60 percent of direct labor cost, and any overapplied
or underapplied factory overhead is deferred until the end of the year, December 31.
Alex Company's total manufacturing cost for January was

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