sdredd Inc. manufactures kitchen cabinetry for new and existing homes. Early in April, the computer system was attacked by a virus and some of the manufacturing data from March was lost before month end was completed. The production and accounting departments have recovered the following information: Cost incurred to March 1 Added during March Status at March 31 Job Number Direct Materials Direct Labour Direct Materials Direct Labour 1220-QC $ 8,200 $ 2200 $ 600$ 300 Not completed 0121-BF S 4,300 $ 3.600S 10,500 $ 5,400 Completed, not sold 0221-Y $ 2.500 5 300 $ 7,500 $ 6,000 Completed, sold 0321-AS $ $2 Not completed Isdredd Inc. also had records showing the following account activity for March: $ $? Account Direct materials Direct labour Purchased in Issued/Used in At March 1 March March $ 16,300 $ 32,000 $ 23,800 $ $ $ 13,000 At March 31 S? Additional Information: Annual overhead is estimated to be $75,000 based on $100,000 of direct labour, On March 1, there was one job, 1120-CC, in Finished Goods. This job was completed in February for a total cost of $23,000 and sold in March for $29,500 Required: a) What is the total cost of the two completed jobs in March? b) What are the account balances for Direct Materials Work In Process and Finished Goods at March 317