How did you calculate the $15,300 for WIP for March 1 , 2016 and the $14,800 for WIP for March 31, 2016.

\begin{tabular}{|l|l|r|r|r|} \hline & \multicolumn{3}{|c|}{ "G" Co } \\ \hline & \multicolumn{3}{|c|}{ Cost of Goods sold Budget } \\ \hline & \multicolumn{3}{|c|}{ For the month ending March 31, 2016 } \\ \hline & Finished goods inventory, March 1, 2016 & & $19,480 \\ \hline & Work in process inventory, March 1, 2016 & & $15,300 & \\ \hline & Direct materials: & & & \\ \hline & Direct materials inventory, March 1,2016 & $60 & & \\ \hline Add: & Direct material purchases & $185,792 & & \\ \hline & Cost of direct materials available for use & $186,652 & & \\ \hline Less: & Direct materials inventory, March 1, 2016 & $560 & & \\ \hline & Cost of direct material placed in production & $186,092 & & \\ \hline & Direct labor & $241,406 & & \\ \hline & Factory overhead & $104,300 & & \\ \hline & Total manufacturing costs & & $531,798 & \\ \hline & Work in process inventory, March 31,2016 & & $14,800 & \\ \hline & Cost of goods manufactured & & & $32,298 \\ \hline & Cost of finished goods available for sale & & & $551,778 \\ \hline Less: & Finished goods inventory, March 31, 2016 & & & $18,410 \\ \hline & Cost of goods sold & & & $533,368 \\ \hline \end{tabular} \begin{tabular}{|l|l|r|r|r|} \hline & \multicolumn{3}{|c|}{ "G" Co } \\ \hline & \multicolumn{3}{|c|}{ Cost of Goods sold Budget } \\ \hline & \multicolumn{3}{|c|}{ For the month ending March 31, 2016 } \\ \hline & Finished goods inventory, March 1, 2016 & & $19,480 \\ \hline & Work in process inventory, March 1, 2016 & & $15,300 & \\ \hline & Direct materials: & & & \\ \hline & Direct materials inventory, March 1,2016 & $60 & & \\ \hline Add: & Direct material purchases & $185,792 & & \\ \hline & Cost of direct materials available for use & $186,652 & & \\ \hline Less: & Direct materials inventory, March 1, 2016 & $560 & & \\ \hline & Cost of direct material placed in production & $186,092 & & \\ \hline & Direct labor & $241,406 & & \\ \hline & Factory overhead & $104,300 & & \\ \hline & Total manufacturing costs & & $531,798 & \\ \hline & Work in process inventory, March 31,2016 & & $14,800 & \\ \hline & Cost of goods manufactured & & & $32,298 \\ \hline & Cost of finished goods available for sale & & & $551,778 \\ \hline Less: & Finished goods inventory, March 31, 2016 & & & $18,410 \\ \hline & Cost of goods sold & & & $533,368 \\ \hline \end{tabular}