The MIMP Company manufactures a specialty tool used for gardening using normal job-order costing system. The following information is from the month of March

Job Number	Units Manufactured	Direct Materials	Direct Labor	Overhead	Overhead Rate
22	1,800	$4,500	$5,000	(a)	105%
25	1,600	(c)	$4,000	(b)	110%
27	1,000	$3,000	(d)	$3,000	100%

Overhead is applied based on direct labor cost using the rates mentioned on the table shown above. The total cost incurred for jobs 22 and 25 are identical. All jobs begun on March. Jobss 22 and 25 were completed, but Job 27 was not finished. Job 22 was sold during March. All products are sold at 150% of their cost.

1. What is the cost of goods manufactured at the end of March?
2. What is the cost of goods sold at the end of March?
3. What is the sales Revenue for March?
4. What is the balance of the Work in Process (WIP) inventory at the end of March?
5. What is the balance of the finished goods inventory at the end of March?