Morning Enterprises produces clocks. It has a JIT assembly process and uses backflush costing to record production costs. Overhead is assigned at a rate of $17 per assembly labor hour. There were no beginning inventories in March. During March, the following operating data were generated: Cost of direct materials purchased and used $53, 200 Direct labor costs incurred $27, 300 Overhead costs assigned ? Assembly hours worked 3, 840 hours Ending work in process inventory $1, 050 Ending finished goods inventory $960 Using T accounts, show the flow of costs through the backflush costing system. What is the total cost of goods sold in March