Timbuk 3 Company has the following information for March: Cost of direct materials used in production $21,000 Direct Labor 54,250 Factory overhead 35,000 Work in process inventory, March 1 87,500 Work in process inventory, March 31 92,750 Finished goods inventory, March 1 36,750 Finished goods inventory, March 31 42.000 For the month of March, determine: "format all answers with a dollar sign and comma ($x.xxx) a) cost of goods manufactured b) cost of goods sold