Jasper Ltd Reports the Following Cost Information for March What Is the Cost of Sales for March?
A) $76,500

Jasper Ltd reports the following cost information for March:
$$\begin{array} { | l | l | } \hline \text { Cost of goods manufactured } & \$ 74,800 \\\hline \text { Manufacturing overhead } & 19,000 \\\hline \text { Finished goods inventory, 1 March } & 4500 \\\hline \text { Finished goods inventory, 31 March } & 2800 \\\hline \text { Work in process inventory, 1 March } & 9300 \\\hline \text { Work in process inventory, 31 March } & 1200 \\\hline \text { Direct materials used } & 25,100 \\\hline\end{array}$$
What is the cost of sales for March?

A) $76,500
B) $79,300
C) $73,100
D) $3200