Wilson, Inc. reports the following cost information for March: Cost of Goods Manufactured $74,100 Manufacturing Overhead 18,500 6,900 Finished Goods Inventory, March 1 Finished Goods Inventory, March 31 Work-in-Process Inventory, March 1 Work-in-Process Inventory, March 31 2,900 9,800 1,400 Direct Materials Used 26,200 What is the cost of goods sold for March? Select one: o A. $72,800 B. $75,400 C. $78,100 D. $75,200 E. None of the above