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1. Mallet Company has only Job 844 in process on March 1 of the current year. The job has been charged with $2,000 of direet material cost, $2,500 of direct labor cost, and $1,750 of manufacturing overhead cost. The comparry assigns overhead cost to jobs at a predetermined rate of 70% of direct labor cost. Any under-or overapplied overhead cost is closed to Cost of Goods Sold at the end of the month. During March, the following activity and amounts were recorded by the company: Manufactur overhead costs incurred (total) .. $18,500 Work in process inventory contains $5,500 of direct labor cost. a. The amount of direct materials cost in the March 31 work in process inventory account was: b. The cost of goods manufactured for March was: d. The balance in the March 1 in the Raw Materials inventory was