The following information comes from the accounting records for Santa Cruz, Inc., for March:

Direct material inventory, March 1 . . . . . . . . . . . . . . . . . . . . . .         $6,000

Direct material inventory, March 31 . . . . . . . . . . . . . . . . . . . . .          5,000

Work-in-process inventory, March 1. . . . . . . . . . . . . . . . . . . . .          3,000

Work-in-process inventory, March 31. . . . . . . . . . . . . . . . . . . .          2,000

Finished goods inventory, March 1 . . . . . . . . . . . . . . . . . . . . .          18,000

Finished goods inventory, March 31 . . . . . . . . . . . . . . . . . . . .          24,000

Direct materials purchased during March . . . . . . . . . . . . . . . .           80,000

Direct labor costs, March . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          64,000

Manufacturing overhead, March . . . . . . . . . . . . . . . . . . . . . . .          84,000

Required

Compute, for the month of March:

a. Total prime costs.

b. Total conversion costs.

c. Total manufacturing costs.

d. Cost of goods manufactured.

e. Cost of goods sold.