Horla Co's manufacturing operations recorded the following information for the month of March 20x9: Inventories Mar. 1, 20x9 Mar. 31, 20x9 Direct materials $33,500 $30,750 Work in process $20,250 $10,250 Finished goods $53,250 $67,250 Additional information for the month of March: Item Direct materials purchased Amount $83,750 Direct labour costs incurred $60,750 Direct labour rate per hour $12 Factory overhead rate per direct $10 labour hour What were the cost of goods sold for the month of March