Jasper, Inc What Is the Cost of Goods Sold for March?
A)

Jasper, Inc. reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 74,100 \\\hline \text { Manufacturing Overhead } & 18,500 \\\hline \text { Finished Goods Inventory, March 1 } & 4000 \\\hline \text { Finished Goods Inventory, March 31 } & 2700 \\\hline \text { Work-in-Process Inventory, March 1 } & 9800 \\\hline \text { Work-in-Process Inventory, March 31 } & 1400 \\\hline \text { Direct Materials Used } & 25,200 \\\hline\end{array}$$ What is the cost of goods sold for March?

A) $3100
B) $72,800
C) $75,400
D) $78,100