Isdredd Inc. manufactures kitchen cabinetry for new and existing homes. Early in April, the computer system was attacked by a virus and some of the manufacturing data from March was lost before month end was completed. The production and accounting departments have recovered the following information: Added during March Status at March 31 Cost incurred to March 1 Job Number Direct Labour 8,200 $ 4,300 | $ 2,600 $ Direct Materials 2,200 | $ 3,600 $ 300 | $ Direct Materials Direct Labour 1220-QC 0121-BF 0221-YV 0321-AS 600 $ 10,500 $ 7,500 $ $ ? 300 Not completed 5,400 Completed, not sold 6,000 Completed, sold $ ? $ $ 2$ 2$ 2$ Not completed Isdredd Inc. also had records showing the following account activity for March: Purchased in Issued/Used in Account Direct materials Direct labour At March 1 March March At March 31 16,300 $ $ 32,000 $ $ $. 23,800 $ ? 13,000 Additional Information: Annual overhead is estimated to be $75,000 based on $100,000 of direct labour. On March 1, there was one job, 1120-cC, in Finished Goods. This job was completed in February for a total cost of $23,000 and sold in March for $29,500. Required: a) What is the total cost of the two completed jobs in March? b) What are the account balances for Direct Materials, Work in Process, and Finished Goods at March 31?