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:Cost incurred to March 1Added during MarchStatus at March 31Job NumberDirect MaterialsDirect LabourDirect MaterialsDirect Labour1220-QC$8,200$2,200$600$300Not completed0121-BF$4,300$3,600$10,500$5,400Completed, not sold0221-YV$2,600$300$7,500$6,000Completed, sold0321-AS$-$-$ ?$ ?Not completedIsdredd Inc. also had records showing the following account activity for March:

AccountAt March 1Purchased in MarchIssued/Used in MarchAt March 31Direct materials$16,300$32,000$23,800$ ?Direct labour$-$-$13,000Additional Information: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?