Good Morning Enterprises produces digital alarm clocks. It has a just-in-time assembly process and uses back-flush costing to record production costs. Overhead is assigned at a rate of $17 per assembly labor hour. There were no beginning inventories in March. During Match, the following operating data were generated:

Cost of direct materials purchased and used..............$53,200

Direct labor cost incurred .....................$27,300

Overhead costs assigned ...................... ?

Assembly hours worked ...................... 3,840 hours

Ending work in process inventory,................. $1,050

Ending finished goods inventory................... $,960

Using T accounts, show the flow of costs through the back-flush costing system what is the total cost of goods sold in March?