I only want the answer for the second question

StorSmart Company makes plastic organizing bins. The company has the following inventory balances at the beginning and end of March: Beginning Inventory Ending Inventory Raw materials Work in process Finished goods $33,000 25,000 60,000 $22,000 44,000 58,000 Additional information for the month of March follows: StorSmart Company makes plastic organizing bins. The company has the following inventory balances at the beginning and end of March Raw materials purchases Indirect materials used Direct labor Manufacturing overhead applied Selling, general, and administrative expenses Sales revenue 84,000 10,000 55,000 85,000 58,000 450,000