Certain item descriptions and amounts are missing from the monthly calculation of cost of goods manufactured and the income statement of Elly Manufacturing. Fill in the missing items.

Calculation of Cost of Goods Manufactured Beginning Add: Direct $ 21,000 Beginning raw materials inventory Purchases of direct materials 53,000 77,000 (23,000) Ending raw materials inventory Direct Direct Manufacturing overhead Totalcosts Totalcosts Less: Ending 45,000 169,000 (27,000) s X ELLY MANUFACTURING COMPANY June 30 Sales revenue Cost of goods sold: Beginning $116,000 Cost of goods Ending Cost of goods sold Gross profit 210,000 300,000 expenses: Marketing expense Administrative expense $94,000 154,000 Operating income