Tranham, Inc. uses a job-order costing system. It reported the following amounts for March: Raw materials, March 1 12,300 Raw materials, March 31 12,000 Work in process, March 1 38,000 Work in process, March 31 35,000 Cost of goods manufactured 169,000 Direct labor used 64,000 Direct materials used 63,000 Finished goods, March 1 14,000 Finished goods, March 31 17,500 How much of the above amounts will Tranham report on its balance sheet at the end of March? Answer: