Inventories at the beginning and end of March 2021 are shown. Mar 31,2021 Direct materials 36,000 Work in process 18,000 Finished goods 54,000 Mar 1, 2021 30,000 12,000 72,000 The following additional manufacturing cost data were available for the month of March 2021 Direct materials purchased Direct labor payroll Direct labor rate per hour Factory overhead rate per direct labor hour 84,000 60,000 7.50 10.00 What is the cost of goods manufactured