Fill in the missing data (ignore indirect materials). Raw Materials Inventory Beginning balance (a) $ Materials purchased 251,000 Direct materials used (b) Ending balance $ 15,300 WIP-Department 1 Beginning balance $36,200 Direct materials used 201.000 WIP-Department 1 $36,200 Beginning balance 201,000 Direct materials used Conversion costs incurred 85,500 Transfers of completed units (d) Ending balance (c) Beginning balance $ 14,000 Direct materials used 78,000 Conversion costs incurred (e) Transfers of completed units 296,000 Transfers of completed units (0) Ending balance $8,200 Finished Goods Inventory Beginning balance $ 62,100 Transfers of completed units (8) Cost of goods sold $ 511,000 Ending balance $2.540 LOTIVETSTICOSIS TUTTE Transfers of completed units () Ending balance 296,000 Transfers of completed units $ 8,200 Finished Goods Inventory $ 62,100 Beginning balance Transfers of completed units (8) Cost of goods sold $ 511,000 Ending balance $ 2,540