Red Farm Equipment is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year include $243,000 in overhead and 27,000 direct labor hours. Red worked on five jobs in March. Data are as follows: lance, 3/1 irect materials irect labor cost irect labor hours Job 455 S18.400 27,000 4.000 200 hrs. Job 456 Sli.soo 22.000 3,450 150 hrs. Job 457 s 6.700 20,000 14.000 500 hrs. Job 458 18,000 8.400 350 hrs. Job 459 19,000 5500 250 hrs. By March 3 1 , Jobs 456 and 457 were completed and sold. Job 459 was completed but not yet sold. The rest of the jobs remained in process. 1. What is the ending balance of Work in Process on March 31 ? (4 pts) 2. What is the ending balance Of Finished Goods on March 31? (4 pts) 3. What is the cost of goods sold for March? (2 pts) 4. Assume Red marks up cost by 400/0. (2 pts) What is the amount of Sales Revenue on the March income statement?