Please help me to solve this

Wrap Corporation is a job-order costing company.

The following information about the jobs was given for March:

	Job 201	Job 202	Job 203	Job 204
Balance 3/1	$64,500	$40,250	$31,400	0
Direct materials	64,000	32,300	21,000	16,000
Direct labor	82,000	39,600	45,000	25,000
Allocated Overhead	164,000	79,200	90,000	50,000
Total 3/31 (???)

By March 31, Jobs 202 and 203 were completed. Job 203 was sold for $290,000, only sale for the month. The remaining jobs were still in process. There were no other job orders in any inventory account.

15) The amount of the March 1 WIP inventory balance is

A) $136,150

B) $136,250

C) $136,350

D) $136,450

16) The amount of the 3/31 Finished Goods inventory balance is

A) $193,350

B) $191,550

C) $191,650

D) $191,350

17) The amount of the 3/31 WIP inventory balance is

A) $464,900

B) $466,500

C) $465,500

D) $465,000

18) The March Cost of Goods Sold amount is

A) $184,700

B) $187,400

C) $187,700

D) $187,900

19) The March gross profit was

A) $106,200

B) $102,800

C) $102,600

D) $102,400

20) Wrap would use a Job Order system because they

A) Produce a low volume of very different units

B) Produce a large volume of similar units

C) Like to give the job orders different sounding names

D) Like to use a different color for each job order