3D Corporation reports the following cost information for March:

Cost of Goods Manufactured $85,000

Finished Goods Inventory, Beg 4,000

Finished Goods Inventory, End 2,600

Work-in-Process Inventory, Beg 10,000

Work-in-Process Inventory, End 1,275

Direct Labor 36,300

Direct Materials Used 16,900

What is the amount of cost of goods sold incurred by the company in March?

Question 12 options:

	$86,400
	$82,985
	$31,800
	$53,200