Cost of Goods Sold, Cost of Goods Manufactured Clementine Company has the following information for March: Cost of direct materials used in production $ 47,000 Direct labor 52,000 Factory overhead 33,000 Work in process inventory, March 1 38,000 Work in process inventory, March 31 34,000 Finished goods inventory, March 1 26,000 Finished goods inventory, March 31 16,000 a. For March, determine the cost of goods manufactured. $ b. For March, determine the cost of goods sold. $