A new computer virus (AcctBGone) destroyed most of the company records at BackupsRntUs. The computer experts at the company could recover only a few fragments of the companys factory ledger for March as follows.

Direct Materials Inventory
BB (3/1)	89,600

Work-In-Process Inventory
BB (3/1)	27,600

Finished Goods Inventory
EB (3/31)	66,500

Cost of Goods Sold

Manufacturing Overhead Control

Accounts Payable
		54,600	EB (3/31)

Further investigation and reconstruction from other sources yielded the following additional information:

• The controller remembers clearly that actual manufacturing overhead costs are recorded at $18 per direct labor-hour. (The company assigns actual overhead to Work-in-Process Inventory.)
• The production superintendents cost sheets showed only one job in Work-in-Process Inventory on March 31. Materials of $15,600 had been added to the job, and 320 direct labor-hours had been expended at $36 per hour.
• The Accounts Payable are for direct materials purchases only, according to the accounts payable clerk. He clearly remembers that the balance in the account was $36,000 on March 1. An analysis of canceled checks (kept in the treasurers office) shows that payments of $251,300 were made to suppliers during the month.
• The payroll ledger shows that 5,000 direct labor-hours were recorded for the month. The employment department has verified that there are no variations in pay rates among employees (this infuriated Steve Fung, who believed that his services were underpaid).
• Records maintained in the finished goods warehouse indicate that the finished goods inventory totaled $108,800 on March 1.
• The cost of goods manufactured in March was $563,800.

Required:

Determine the following amounts:

a. Work-in-process inventory, March 31.

b. Direct materials purchased during March.

c. Actual manufacturing overhead incurred during March.

d. Cost of goods sold for March.