The following flowchart shows the August production activity of the Spalding Company. Use the amounts shown on the flowchart to compute the missing four numbers identified byblanks.

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Production Beginning goods in process $17,250 Direct materials Direct labor $47,250 Factory overhead $51,300 Total costs in process in production department- Ending goods in process $6,000 Costs transferred to finished goods Ending finished goods inventory $22,500 Warehouse Beginning finished Cost of goods goods inventory available for sale $18,000 Cost of goods sold $231,900