XYZ is a job-order costing manufacturer that uses a plant-wide overhead rate based on direct labor hours. Estimations for the year include $525,000 in overhead and 35,000 direct labor hours. XYZ worked on five jobs in March. Data are as follows:

	Job 89	Job 90	Job 91	Job 92	Job 93
Balance, 3/1	$23,110	$18,240	$ 9,510	$ 0	$ 0
Direct materials	13,000	17,210	22,900	15,240	8,210
Direct labor cost	$8,075	$11,500	$16,250	$9,750	$4,860
Direct labor hours	800	1,100	1,050	650	450

By March 31, Jobs 89 and 91 were completed and sold. The rest of the jobs remained in process.

A.	Calculate the plantwide overhead rate.
B.	Calculate the Work in Process on March 31.
C.	Calculate the cost of goods sold for March.
D.	Assume Pribil marks up cost by 40%. What is the selling price of Jobs 89 and 91?