Sharp Enterprises Inventories: Raw material $18,000 March 1 March 31 $15,000 Work in process 9,000 6,000 Finished goods 27,000 36,000 Additional information for March: Raw material purchased $42,000 Direct labor payroll 30,000 Direct labor rate per hour 7.50 10.00 Overhead rate per direct labor hour Required: 1. For March, prime cost incurred was 2. For March, conversion cost incurred was 3. For March, Cost of Goods Manufactured was