\begin{tabular}{lr} \hline John: & \\ \hline COGS & $390 \\ Direct labor costs & 190 \\ Overhead costs & 195 \\ Beginning FG Inventory & 125 \\ Ending WIP Inventory & 305 \\ Cost of goods available for sale & 440 \\ Operating income & 185 \\ Gross margin & 610 \\ Total manufacturing costs & 445 \end{tabular} (b) Solve for the following missing pieces from John's scenario: \begin{tabular}{ll} & $ \\ Cost of direct materials used & $ \\ Ending FG Inventory & $ \\ COGM & $ \end{tabular}