Jasper, Inc. reports the following cost information for March Cost of Goods Manufactured $74,500 Manufacturing Overhead 18,900 Finished Goods Inventory, March 1 5,000 Finished Goods Inventory, March 31 3,000 Work-in-Process Inventory, March 1 9,900 Work-in-Process Inventory, March 31 1,100 Direct Materials Used 26,600 What is the cost of goods sold for March? O A. $72,500 OB. $76,500 O C. $2,200 OD. $79,500