Answer:
cost of goods manufactured= $73,984
Explanation:
Giving the following information: 
Cost of direct materials used in production $16,700 
Direct labor 26,794 
Factory overhead 32,844 
Work in process inventory, March 1 17,028 
Work in process inventory, March 31 19,382 
<u>To calculate the cost of goods manufactured, we need to use the following formula:</u>
cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP
cost of goods manufactured= 17,028 + 16,700 + 26,794 + 32,844 - 19,382
cost of goods manufactured= $73,984