1. Information from the records of the Alpha Enterprises for the month of March 2018 is as follows: Direct labor Factory overhead Purchases of direct materials Sales Selling and administrative expenses $31,000 40,000 54,000 170,000 18,000 March 1 March 31 Direct materials Work in process Finished goods $24,000 7,000 15,000 $27,000 10,000 17,000 Required: a. Calculate cost of goods manufactured for the month of March. b. Calculate cost of goods sold for the month of March. c. Prepare an absorption costing income statement for the month of March. d. Calculate prime costs for the month of March. e. Calculate the conversion costs for the month of March