Part 3- MMM Mig is a job-order costing manufacturer that uses a plantwide overhcad rate based on direct labor hours. Estimations for the year inclade $420,000 in Overhcad and 30,000 direct labor hours. MMM worked on five jobs in March. Data are as follows $23,110 $18,240 $9,510S0$ 13,000 17.210 22,900 15,240 8,210 8075 11,500 16.250 9,750 4,860 Hala Direct Labor cost Direct Labor Hours 950 The plantwide rate for overhead is $14 completed and sold. The rest of the jobs remained in process per direct labour hour. By March 31, Jobs 89 and 91 were a) Calculate the Work-in-Process on March 31.(3 marks) b) Calculate the cost of goods sold for job 91. (2 marks)