Sandhill Audio, Inc. manufactures speakers. During March, selected information is provided below for transactions and accounts: Raw materials acquired for cash $84600 Cost of direct materials used in production 84000 Costs to ship products to customers 3100 Direct labor cost incurred 43100 Total manufacturing overhead incurred 27100 Raw materials inventory, beginning 5600 Raw materials inventory, ending 5700 Work in process inventory, beginning 14100 Work in process inventory, ending 16300 How much is cost of goods manufactured for March?