CALCULATOR Post Lecture Question 03 Sheffield Audio, Inc. manufactures speakers. An additional 5800 of raw materials was included in the overhead applied to production. During March, selected information is provided below for transactions and accounts: on Raw materials acquired for cash 582400 Cost of direct materials used in production 81500 Costs to ship products to customers 1200 Direct labor cost incurred 41400 Total manufacturing overhead incurred 25400 Raw materials inventory, beginning 3200 Raw materials inventory, ending 3300 Work in process inventory, beginning 11800 Work in process inventory, ending 14300 dy How much is cost of goods manufactured for March? $147000 $145800 $148300 $146700