The following data relate to the manufacturing activities of Small, Inc. during March (amounts in S): 1-Marl 31-Mar 42.400| 46.900 75,800 63.200 44,200 46,300 Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Factory costs during March Raw Materials Purchased Direct labor Heat, Light and Power Rental costs for factory equipment Rental costs for factory building Insurance costs for factory building 60,700 137,900 1,260 1,800 4,100 1,440 ther data for the month Sales SGA 400,000 25,000 a. Calculate the cost of raw materials used in production during March b. Calculate the cost of units completed during March and transferred to the finished goods warehouse. c. Calculate the cost of units sold during March d. Calculate income before taxes for March