Zoe Corporation Has the Following Information for the Month of March

Zoe Corporation has the following information for the month of March:? $\begin{array}{lr}\text { Purchases } & \$ 92,000 \\\text { Materials inventory, March 1 } & 6,000 \\\text { Materials inventory, March 31 } & 8,000 \\\text { Direct labor } & 25,000 \\\text { Factory overhead } & 37,000 \\\text { Work in process inventory, March 1 } & 22,000 \\\text { Work in process inventory, March 31 } & 23,500 \\\text { Finished goods inventory, March 1 } & 21,000 \\\text { Finished goods inventory, March 31 } & 30,000 \\\text { Sales } & 257,000 \\\text { Selling and administrative expenses } & 79,000\end{array}$ Prepare
(a) a schedule of cost of goods manufactured,
(b) an income statement for the month ended March 31, and
(c) the Inventory section of the balance sheet.