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Group Problem 3 Unknowns, T-accounts, Schedules Company's cost of goods sold for the month ended March 31, 2003, was $345.000. process inventory was 90% of beginning work in process inventory. Factory overhead was 50% of direct labor cost. Other information pertaining to Mat Company's inventories and production for the month of March is as follows: Beginning inventories-March 1 Direct materials Work in process Finished goods Purchases of direct materials during March Ending inventories-March 31 Direct materials Work in process Finished goods $ 20,000 40,000 102,000 110,000 26,000 105,000 Required: (Hint: Use T-accounts.) 1. Compute the cost of goods manufactured for the month of March. 2. Compute the conversion cost charged to work in process during March. 3. Compute the prime cost incurred during March