Inventory information for firm ABC: 
What was the inventory at the end of March,2014?
Definitions:
Product Margins
The difference between the selling price of a product and the cost of goods sold, often expressed as a percentage of sales.
Departmental Overhead Rates
Specific overhead rates assigned to different departments within a company, reflecting the unique costs incurred by each department.
Direct Labour-hours
Direct labour-hours refer to the amount of time spent by workers directly involved in the production process, used to allocate labour costs to units of output.
Machine-hours
A measure of production output or activity based on the number of hours machines are operating.
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