Beginning work in process $ 85,000 (f) $ 98,400 Direct materials used Direct labor 270,000 $192,000 155,800 185,000 170,000 (j) Manufacturing overhead (a) 150,000 93,000 Total manufacturing costs 880,000 512,000 452,000 Total cost of work in process (b) 630,000 (k) Ending work in process 70,000 (g) (1) Cost of goods manufactured (c) 520,000 $75,000 Beginning finished goods (d) 36,000 (m) Cost of goods available for 970,000 (h) 485,000 sale Ending finished goods (e) 79,000 (n) Cost of goods sold 825,000 (i) 350,000 Instructions Indicate the missing amounts for the month of APRIL ONLY. Letter your answer from (a) to (e) and write your answer next to each letter. No other form of answer will be accepted.