Weatherhead Incorporated has provided the following data for the month of March. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

$\backslash$table$[[,$Work In Process,Finished Goods,Cost of Goods Sold,Total$],[$Direct materials,$$4,170,$$$14,720,$$$41,920,$$$60,810$