Trelawn Equipment uses job-order costing. It uses a plantwide overhead rate based on direct labor hours. Estimations for the year include $480,000 in overhead and 120,000 direct labor hours. Trelawn worked on five jobs in March. Data are as follows Job 60 Job 61 Job 62 Job 63 Job 64 Balance, 3/1 $20,450 $18,240 $9.510 $0 $0 Direct materials 12,000 16.800 20.300 13.400 9,000 Direct labor cost 18,075 27,500 36.250 24.100 12,500 Direct labor hours 1,615 hrs. 2,300 hrs. 3.260 hrs. 1,950 hrs. 972 hrs. By March 31, Jobs 60 and 62 were completed and sold. The rest of the jobs remained in process. A Calculate the plantwide overhead rate rounded to the nearest cent. B. Calculate Work in Process on March 31. (Round to the nearest dollar) C. Calculate the cost of goods sold for March. (Round to the nearest dollar) D Assume Trelawn marks up cost by 40% What is the selling price of Jobs 60 and 62? (Round to the nearest dollar)