Jasper Corporation Reports the Following Cost Information for March What Is the Amount of Direct Materials Used by Jasper

Jasper Corporation reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 75,000 \\\hline \text { Manufacturing Overhead } & 18,250 \\\hline \text { Finished Goods Inventory, March 1 } & 4,500 \\\hline \text { Finished Goods Inventory, March 31 } & 2,650 \\\hline \text { Work-in-Process Inventory, March 1 } & 9,670 \\\hline \text { Work-in-Process Inventory, March 31 } & 1,250 \\\hline \text { Direct Labor } & 36,300 \\\hline\end{array}$$ What is the amount of direct materials used by Jasper in March?

A) $12,030
B) $18,600
C) $28,870
D) $137,970