Cost of materials used is included with production costs. Not all materials purchased may have been used Sunland Audio, Inc. manufactures speakers. During March, Sunland's transactions and accounts included the following: Raw materials acquired for cash Cost of direct materials used in production81000 Costs to ship products to customers Direct labor cost incurred Total manufacturing overhead incurred Raw materials inventory, beginning Raw materials inventory, ending Work in process inventory, beginning Work in process inventory, ending $82500 900 41000 25300 3900 3400 12100 14600 How much is cost of goods manufactured for March? $145700 $146300 $144800 $147300 Click if you would like to Show Work for this question: Open Show Work