The following information comes from the accounting records for Santa Cruz, Inc., for March:

Required Compute, for the month of March:

a. Total prime costs.

b. Total conversion costs.

c. Total manufacturing costs.

d. Cost of goods manufactured.

e. ASe oA Cost of goods sold.

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Direct material inventory, March 1 Direct material inventory, March 31. Work-in-process inventory, March 1 Work-in-process inventory, March 31 Finished goods inventory, March 1 $18,000 15,000 9,000 6,000 54,000 Finished goods inventory, March 31 72,000 Direct materials purchased during March 84,000 Direct labor costs, March... 60,000 Manufacturing overhead, March 80,000