Question - Rockhampton, Inc. applies factory overhead based on direct labor costs. The company incurred the following costs during 2011: direct materials costs, $650,000; 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 $250,000 of direct materials costs; determine the inventories direct labor costs and its overhead costs.