The Following Items Appear in the Post-Closing Trial Balance for March

The following items appear in the post-closing trial balance for March 1 and on the adjusted, preclosing trial balance at March 31 of Parker Company.Parker Company prepares financial statements monthly.
$\begin{array}{lll}&\text { March }1&\text { March }31\\\text { Raw materials } & \$ 10,000 & \$ 8,000 \\\text { Work in process } & 15,000 & 25,000 \\\text { Finished goods inventory } & 10,000 & 14,000 \\\text { Sales (Cr balance) } & - & 600,000 \\\text { Allowance for uncollectible accounts (Cr balance) } & 6,000 & 10,000\end{array}$

$\text { During the month of March, Parker Company incurred the following costs: }$
$\begin{array}{ll}\text { Raw materials used in production } & \$ 130,000 \\\text { Labor costs used in production } & 80,000 \\\text { Labor costs used in administration and marketing } & 10,000 \\\text { Factory overhead costs for production } & 60,000 \\\text { Office administration costs, other than labor } & 12,000 \\\text { Accounts receivable written off as uncollectible } & 9,000\end{array}$ Required:
a. What was the acquisition cost of raw materials purchased during the month of March?
b. What was the total cost of goods completed during the month of March?
c. What was the Cost of Goods Sold during the month of March?
d. What was the Uncollectible account expense for the month of March?
e. What was the Income (before taxes) for the month of March?
f. Explain briefly why no amount for sales appears in the March 1 trial balance.