Jasper, Inc. reports the following cost information for March: Cost of Goods Manufactured Manufacturing Overhead Finished Goods Inventory, March 1 Finished Goods Inventory, March 31 Work-in-Process Inventory, March 1 Work-in-Process Inventory, March 31 Direct Materials Used $74,900 18,300 4,500 2,800 9,800 1,200 26,400 What is the cost of goods sold for March? OA. $73,200 B. $76,600 O C. $79,400 O D. $1,700