In March, AEK Company purchased materials costing $14,000 and incurred direct labour cost of $20,000. Overhead totaled $36,000 for the month. Information on inventories was as follows: March 1 March 31 Materials $8,600 $2,300 Work in process $1,700 $9,000 Finished Goods $7,000 $6,500 Required: (a) What was the cost of direct materials for March? (b) What was the total manufacturing cost in March? (c) What was the cost of goods manufactured for March?