Green Farm Equipment is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year include $245,000 in overhead and 35,000 direct labor hours. Green worked on five jobs in March. Data are as follows: Balance, 3/1 Direct materials Job 14 $23,100 Job 15 Job 16 Job 17 Job 18 $12,200 $ 7,500 $ 0 $ 0 11,000 17,000 22,000 15,000 8,000 Direct labor cost 5,000 6,300 14,000 8,400 18,480 Direct labor hours 200 hrs. 300 hrs. 500 hrs. 350 hrs. 840 hrs. By March 31, Jobs 14 and 15 were completed and sold. Job 16 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 Green marks up cost by 40%. (2 pts) What is the amount of Sales Revenue on the March income statement