Marco Polo Map Company$$s cost of goods sold for March was $$345,000.$ March $31$ work$-$in$-$process inventory was $90$ percent of March $1$ work$-$in$-$process inventory. Manufacturing overhead applied was $50$ percent of direct$-$labor cost. Other information pertaining to the company$$s inventories and production for the month of March is as follows:

Beginning inventories, March $1$:

Raw material $ $16,000$

Work in process $40,000$

Finished goods $102,000$

Purchases of raw material during March $114,000$

Ending inventories, March $31$:

Raw material $26,000$

Work in process $?$

Finished goods $105,000$ calculations.$)2.$ Prepare a schedule to compute the prime costs $($direct material and direct labor$)$ incurred during March. $($Do not round your intermediate calculations.$)3.$ Prepare a schedule to compute the conversion costs $($direct labor and manufacturing overhead$)$ charged to work in process during March. $($Do not round your intermediate calculations.$)$