MAX Corporation uses a process cost system.The company uses the FIFO method to account for inventory.The company began March with 3,000 units in WIP that were 70% complete.The company started 18,000 units during the month.At the end of March there were 6,000 units that were only 40% complete.Total production cost for March was $45,900.What is the amount of cost of goods manufactured for March 2016?