a construction company, uses a job-order cost system. Its transactions for the month of March were as follows: 32 Purchased materials for cash at a cost of $60. 3 5 Materials were issued to jobs as follows: #2-S20: #3-515; #4-S10. 320 Overhead incurred during the month totaled $57 325 Payroll costs for March were $45 3:31 Direct labor was charged to jobs as follows: #2-S 10: #3-59; #4-58. 331 Overhead was applied using an overhead rate of S1 of overhead for every S1 of material cost 331 Jobs #2 and #3 were completed 331 Job #2 was sold (for cash) at a selling price which included a profit of 10% of its cost. Additional data: a. The Febr uary 28 inventory Materials-524; Work in process-$30 (materials-$15; labor-$10; overhead-$5); Finished Goods $26 b. Subsidiarv records included the following Job #1-S26 (materials-S14: labor-SS; overhead-S4); Job #2-S12 (materials-S6; labor-S4; overhead-S2); Job #3-S18 (materials-S9; labor-S6; overhead-S3). Required 11. Overhcad incurred during March was 12. Overhead applied or allocated to work in process during March was... 13. Total Manufacturing Cost for March was 14. Cost of Goods Manufactured for March was.............. 15. Cost of Goods Sold for March was....... .. 16. Raw Material inventory al March 3 I was . at March 31 waS 18. Finished goods inventory at March 3 1 was 19. The overhead rate used in February was