Direct Materials Used, Cost of Goods Manufactured

In March, Chilton Company purchased materials costing $12,000 and incurred direct labor cost of $15,000. Overhead totaled $35,000 for the month. Information on inventories was as follows:

	March 1		March 31
Materials	$7,000		$8,000
Work in process	$1,700		$9,000
Finished goods	$6,000		$9,300

Required:

1. What was the cost of direct materials used in March? $

2. What was the total manufacturing cost in March? $

3. What was the cost of goods manufactured for March? $

Cost of Goods Sold

In March, Chilton Company purchased materials costing $43,750 and incurred direct labor cost of $20,500. Overhead totaled $89,000 for the month. Information on inventories was as follows:

	March 1		March 31
Materials	$14,000		$6,500
Work in process	8,000		4,000
Finished goods	9,000		7,000

Required:

What was the cost of goods sold for March? $