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Use the following information for items 11, 12, 13, 14 and 15. ASU Manfacturing Company designed industrial products for automobile companies. Estimated manufacturing overhead for the year 2021 was $800,000 and estimated direct labor hours were 100,000 hours. During March 2021, ASU worked on three jobs. Data related to these jobs are: Direct material cost Direct labor cost Job #101 $50,000 18,000 Job #102 $40,000 24,000 Job #103 $30,000 12,000 The employees are paid $20 per hour and overhead is assigned based on direct labor hours. During March 2021, Job #101 and Job #102 were completed. Job #103 remains unfinished at the end of March. What is the balance in Work-in-Process Inventory at March 31? $75,200. $73,600. $46,800. $54,000 What is the balance in Finished Goods Inventory at March 31? $132,000 $122,000. $148,800. $120,400