Timbuk 3 Company has the following information for March:

For March, determine (a) the cost of goods manufactured and (b) the cost of goods sold

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

PLEASE ANSWER THE BLANKS TO THE CHARTS BELOW!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

Work in process inventory, January 1, 2016 Direct materials: Materials inventory, January 1, 2016 Purchases Cost of materials available for use Materials inventory, December 31, 2016 Cost of direct materials used in production Direct labor Factory overhead Indirect labor Depreciation expense factory equipment Rent expense factory Heat light, and power factory Property taxes factory Supplies factory Miscellaneous cost factory Total factory overhead Total manufacturing costs incurred during the year Total manufacturing costs Less: Work in process inventory, December 31, 2016 Cost of goods manufactured