Wayne Company uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate based on direct labour-hours. The company had the following inventories at the beginning and end of March: March 1 March 31 Direct Materials $36,000 $30,000 Work in Process 18,000 12,000 Finished Goods 54,000 72,000 The following additional data pertain to operations during March: Direct materials purchased $84,000 Direct labour cost $60,000 Direct labour rate $7.50 per direct labour-hour Overhead rate $10.00 per direct labour-hour The Cost of Goods Manufactured for March was