c A new computer virus (AccrBGone) destroyed most of the company records ar BackupntUs The computer experts at the company could recover only a few tragments of the company's factory ledger for March as tollows Finished Goods Direct Materials Inventory Work-In-Process Inventory Cost of Goods Sold Manufacturing Overhead Control Further Investigation and reconstruction from other sources yelided the tollowing addtional Information The controller remembers dlearly that actual manutacturing overhead costs are recorded at $18 per direct labor-hour. (The The production superintendents cost sheets showed only one job in Work-in-Prooess The Accounts Payable are for direct materials purchases only, according to the accounts payable dlerk He the treasurer's office) shows that payments of $252,000 were made to suppliers during the month The payroll ledger shows that 5,200 direct labor-hours were recorded for the month. The beleved that his services were underpaid) Records maintained in the fnished goods warehouse indicahe that the rished goods Inventory totaed $108,000 on March The cost of goods manufactured in assigns actual overhead t0 Work-in-Process Invetory) Inventory on March 31 Materlials of $15,600 had been added to the job, and 300 direct labor hours had been expended at $36 per hour employment department has verified that there are no variations in pay rates anong employees (his inturiated Steve Fung who was $564,000 Required: Determine the folowing amounts Work-in-process inwentory, March 31