Under UWF Company's job costing system, manufacturing overhead is applied to Work$-$in$-$Process inventory using a predetermineo overhead rate. During March, UWF Company's transactions included the following;$$38,000$ Direct materials used in production$$21,000$ Indirect materials issued to production $$28,000$ Manufacturing overhead cost incurred $$29,000$ Manufacturing overhead cost applied$$36,000$ Direct labor cost incurredUWF Company had no beginning or ending inventories. What was the cost of goods manufactured for March? as