E 13. Good Morning Enterprises produces digital alarm clocks. It has a just-in-time assembly process and uses backflush costing to record production costs. Overhead is assigned at a rate of $17 per assembly labor hour. There were no beginning inventories in March. During March, the following operating data were generated:

Cost of direct materials purchased and used $53,200 Direct labor costs incurred $27,300 Overhead costs assigned ?

Assembly hours worked 3,840 hours Ending work in process inventory $1,050 Ending finished goods inventory $960 Using T accounts, show the flow of costs through the backflush costing system.

What is the total cost of goods sold in March?

Comparison of ABM and Lean