The Johnson Manufacturing Company has the following job cost sheets on file. They represent jobs that have been worked on during March of the current year. This table summarizes information provided on each sheet:
Number Total Cost Incurred Status of Job
444 $15,050 Finished and delivered
445 $22,400 Finished and delivered
446 $ 7,500 Finished and unsold
447 $ 4,300 Finished and delivered
448 $33,000 Finished and unsold
449 $62,000 Finished and unsold
450 $14,600 Unfinished
451 $22,200 Finished and delivered
452 $ 3,600 Unfinished
453 $ 1,000 Unfinished
(a) What is the cost of goods sold for the month of March?
(b) What is the cost of the goods in process inventory on March 31?
(c) What is the cost of the finished goods inventory on March 31?