Rockhampton, Inc. app|ies factory overhead ba$ed on direct lab0r c0sts. The company 1ncurred the following costs during 2O11: direct materials costs, $650000; direct labor costs, $3 million; and factory overhead costs applied, $1,800,000. Assuming that the company's $490000 ending finished goods inventory account for 2011 had $250000 of direct materials costs, determine the inventories direct labor costs and its overhead costs.