Lime Division	Lemon Division	Orange Division	Fig Division
Direct Material Used	$4	$7	$(g)	$8
Total Manufacturing	11	(d)	(h)	17
Overhead	5	3	3	(j)
Direct Labor	(a)	9	4	4
Ending Work Process Inventory	(b)	3	2	5
Cost of goods Manufactured	12	23	15	(l)
Beginning Work in Process	2	(e)	5	(k)
Ending Finished Goods Inventory	2	6	(i)	9
Beginning finished Goods Inventory	3	(f)	5	7
Cost of Goods Sold	(c)	21	16	12

FruTee Corp. makes irrigation sprinkler system for fruit tree nurseries. FruTees mew controller can find only the following partial information for the past year: