Homeco, a manufacturing company, has the following information available:

Manufacturing overhead in March $ 17,300

Revenues in March 61,000

Gross profit in March 27,500

Direct materials used in March 31,600

Direct materials inventory, March 31 9,800

Purchases of direct materials in March 26,900

Work in process inventory, March 1 3,200

Work in process inventory, March 31 9,300

Finished goods inventory, March 1 12,000

Direct labour in March 13,100

DETERMINS

a) Beginning direct materials inventory as at March 1.

b) Cost of goods sold for the month of March.

c) Ending finished goods inventory balance as at March 31.