Fill in the missing data $($ignore indirect materials$).$

WIP$-$Department $2$

$\backslash$table$[[$Beginning balance,,$$51,000,],[$Directmaterials used,$($c$),,],[$Conversion costs incurred,$180,000,,],[$Transfers of completed units,$($d$),\backslash$table$[[$Transfers of$],[$completed units$]],($e$)],[$Ending balance,$$31,000,,]]$

Finished Goods Inventory

$\backslash$table$[[$Beginning balance,$$250,000,,],[$Transfers of completed units $($f$),,,],[,,$Cost of goods sold,$($g$)],[$Ending balance,$$150,000,,]]$