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: Job Number 1220-QC 0121-BF 0221-YV 0321-AS Cost incurred to March 1 Added during March Status at March 31 Direct Materials Direct Labour Direct Materials Direct Labour $ 8,200 $ 2,200 $ 600 $ 300 Not completed $ 4,300 $ 3,600 $ 10,500 $ 5,400 Completed, not sold $ 2,600 $ 300$ 7,500 $ 6,000 Completed, sold $ $ $ ? $? Not completed Isdredd Inc. also had records showing the following account activity for March: Account Direct materials Direct labour Purchased in Issued/Used in At March 1 March March $ 16,300 $ 32,000 $ 23,800 $ $ $ 13,000 At March 31 $ ? 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