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)	89,700

Work-In-Process Inventory
BB (3/1)	27,100

Finished Goods Inventory
EB (3/31)	65,700

Cost of Goods Sold

Manufacturing Overhead Control

Accounts Payable
		53,400	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 $16,100 had been added to the job, and 280 direct labor-hours had been expended at $37 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 $36,300 on March 1. An analysis of canceled checks (kept in the treasurers office) shows that payments of $251,600 were made to suppliers during the month.
• The payroll ledger shows that 5,200 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 $107,300 on March 1.
• The cost of goods manufactured in March was $564,500.