Jasper Inc - What Is the Cost of Goods Sold for March

Jasper Inc. reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 75,000 \\\hline \text { Manufacturing Overhead } & 18,250 \\\hline \text { Finished Goods Inventory, March 1 } & 4,500 \\\hline \text { Finished Goods Inventory, March 31 } & 2,650 \\\hline \text { Work-in-Process Inventory, March 1 } & 9,670 \\\hline \text { Work-in-Process Inventory, March 31 } & 1,250 \\\hline \text { Direct Materials Used } & 25,300 \\\hline\end{array}$$
- What is the cost of goods sold for March?

A) $83,420
B) $73,150
C) $76,850
D) $82,150