Marco Polo Map Companys 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 companys 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

Required:

1. Prepare a schedule of cost of goods manufactured for the month of March.

MARCO POLO MAP COMPANY
Schedule of Cost of Goods Manufactured
For the Month of March
Direct material:
Raw-material inventory, March 1
Raw material available for use	$0
Raw materials used		$0
Direct labor
Manufacturing overhead applied
Total manufacturing costs		$0
Subtotal		$0
Cost of goods manufactured		$0