The Johnson Manufacturing Company has the following job cost sheets on file. They represent jobs that have been worked on during March of the current year. This table summarizes information provided on each sheet:

Number Total Cost Incurred Status of Job

444 $15,050 Finished and unsold

445 $22,400 Finished and delivered

446 $7,500 Finished and unsold

447 $4,300 Unfinished

448 $33,000 Finished and unsold

449 $62,000 Finished and delivered

450 $14,600 Unfinished

451 $22,200 Finished and delivered

452 $3,600 Unfinished

453 $1,000 Finished and delivered

(a) What is the cost of goods sold for the month of March? (

b) What is the WIP inventory on March 31?

(c) What is the cost of the finished goods inventory on March 31?