Cost data for Johnstone Manufacturing Company for the month ended March 31 are as follows: Inventories March 1 March 31 Materials $171,490 Work in process $ 201,750 137,190 104,910 116,610 Finished goods 116,610 Direct labor $363,150 387,360 38,740 23,400 Materials purchased during March Factory overhead incurred during March: Indirect labor Machinery depreciation Heat, light, and power Supplies Property taxes Miscellaneous costs > 8,070 6,460 5,650 10,490 a. Prepare a cost of goods manufactured statement for March. Johnstone Manufacturing Company Statement of Cost of Goods Manufactured For the Month Ended March 31 For the Month Ended March 31 $ Direct materials: uu Factory overhead: $ Total factory overhead Total manufacturing costs incurred during March Factory overhead: $ Total factory overhead Total manufacturing costs incurred during March Total manufacturing costs $ Cost of goods manufactured b. Determine the cost of goods sold for March. $