5 pts Question 22 Here are data regarding Dragon Company for the month of March Cost of goods sold $171.000 Direct labor used $57,000 Manufacturing overhead applied $63.000 Purchases of raw materials $36,000 Decrease in raw materials inventory balance $4.500 Increase in work in process inventory balance $6.900 All raw materials are direct materials. What is the change in the finished goods inventory balance during the month of March? Decreases by $17.400 Decrease by $3,600 Increases by 516 300 Increases by $26.400 None of the above