ABC Company uses a job-order costing system and started the month of March with three jobs in process. The cost of beginning work in process plus the costs added during March are shown below:  Job #359 Job #360 Job #361 beginning work in process ..... $4,930 $6,270 $2,840 COSTS ADDED DURING MARCH: direct materials .............. $3,300 $4,100 $4,600 direct labor .................. $5,000 $3,000 ? ABC applies overhead to jobs based on a percentage of direct materials used. During March, ABC completed both Job #360 and Job #361. Job #359 was not completed by the end of March. Job #360 consisted of 1,400 units; some of these units were sold during March. None of the units from Job #361 were sold in March. ABCs accounting records for March disclosed the following information: Work in process inventory balance at March 31 .......... $15,540 Actual overhead cost for the month of March ............ $ 7,500 Cost of goods sold for March ........................... $11,860 Finished goods inventory balance at March 31 ........... $18,870 The cost of goods sold number above represents the cost of goods sold for March after the overhead variance has been closed for March. A) Calculate the number of units from Job #360 that were sold during March. B)Calculate the direct labor cost added during March for Job #361. 

C) Calculate ABC's cost of goods manufactured for March.