Direct materials inve ntory, March 1	$32,000
Direct materials inventory, March 31	27,000
Work-in-process inventory, March 1	10,000
Work-in-process inventory, March 31
Finished goods inventory, March 1	64,000
Finished goods inventory, March 31	14,000
Purchases of direct materials
Cost of goods manufactured during the month	260,000
Total manufacturing costs	254,000
Cost of goods sold
Gross margin	170,000
Direct labor	120,000
Direct materials used	62,000
Manufacturing overhead
Sales revenue	480,000

Fill in the missing values.