Harper Factory, a manufacturer, uses job order costing to track the cost of each customer order. On March 1, Harper had two jobs in process with the following costs:

Work in Process Balance on 3/1

Job 101 $ 1,286

Job 102 1,686

Source documents revealed the following during March:

Materials Requisitions Forms Labor Time Tickets Status of Job at Month-End

Job 101 $ 735 $ 1,080 Completed and sold

Job 102 2,213 4,088 Completed, but not sold

Job 103 4,854 1,359 In process

Indirect 712 2,100

The company applies overhead to products at a rate of 196 percent of direct labor cost.

What is the balance in Cost of Goods Sold at the end of March? $_______

Harper Factory, a manufacturer, uses job order costing to track the cost of each customer order. On March 1, Harper had two jobs in process with the following costs: Work in Process Job 101 Job 102 Balance on 3/1 $ 1,286 1,686 Source documents revealed the following during March: Materials Requisitions Labor Time Status of Job at Month- Forms Tickets End Job 735 $ 1,080 Completed and sold 101 Job 2,213 4,088 Completed, but not sold 102 Job 4,854 1,359 In process 103 Indirect 712 2,100 The company applies overhead to products at a rate of 196 percent of direct labor cost. What is the balance in Cost of Goods Sold at the end of March?$