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	$	18,000
Work in process		40,000
Finished goods		102,000
Purchases of raw material during March		112,000
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.