Use the following information to answer the next 3 questions Supreme Company uses a job-order costing system and had two jobs in process at the start of March: Job No. 152 with a total beginning cost of $72,400 and Job . 161 with a total beginning cost of $62,100. The following information is avallable: The company applies manufacturing overhead on the basis of machine hours. Budgeted overhead and machine activity for the year were anticipated to be $1,310,400 and $2,000 machine hours, respectively. The company worked on four jobs during the month of March. Direct materials, direct labor incurred, and machine hours consumed were as follows: Indirect production costs incurred during March included charges for depreciation ($12,500), indirect labor ($28,600), indirect materials ($2,100), and other factory costs ($75,600). Cardamon, Inc. completed Job No. 152 and Job No. 163 during March. Job 152 was sold on March 24th. 13. ( 3 points) What is the cost of goods manufactured for the month of March? a. $213,840 b. $141,440 c. $144,540 d. $219,000 e. $237,540 f. $116,540 g. $217,140 h. None of the above 14. ( 2 points) What is the balance in work in process at the end of March? a. $131,940 b. $75,000 c. $93,000 d. $137,100 e. $102,460 f. $94,750 g. $234,400 h. None of the above 15. ( 2 points) What is the overhead variance for the month of March? a. $5,400 under applied b. $5,400 over applied c. $9,600 under applied d. $9,600 over applied e. \$4,200 under applied f. $4,200 over applied g. $2,260 under applied h. \$2,260 over applied i. None of the above