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 company's factory ledger for March as follows. Further Investigation and reconstruction from other sources ylelded the following additional Information: - The controller remembers clearly that actual manufacturing overhead costs are recorded at $17 per direct labor-hour. (The company assigns actual overhead to Work-In-Process Inventory.) - The production superintendent's cost sheets showed only one Job in Work-In-Process Inventory on March 31 . Materlals of $15,300 had been added to the job, and 270 direct labor-hours had been expended at $34 per hour. - The Accounts Payable are for direct materlals purchases only, according to the accounts payable clerk. He clearly remembers that the balance in the account was $36,200 on March 1 . An analysis of canceled checks (kept in the treasurer's office) shows that payments of $252,900 were made to suppliers during the month. - The payroll ledger shows that 5,300 direct labor-hours were recorded for the month. The employment department has verified that there are no varlations in pay rates among employees (this Infurlated Steve Fung, who belleved that his services were underpaid). - Records maintained In the finished goods warehouse Indicate that the finished goods Inventory totaled $107,700 on March 1. - The cost of goods manufactured In March was $564,200. 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