Tyler Enterprises makes an assortment of computer support equipment. Dana Josephs, the new controller for the organization, can find only partial information for the past two months, which is presented below. Account/Transaction May June Materials Inventory, Beginning $ 36,240 $ e Work in Process Inventory, Beginning 56,480 f Finished Goods Inventory, Beginning 44,260 g Materials Purchased : a 96,120 Direct Materials Requested 82,320 h Direct Labor Costs b 72,250 Manufacturing Overhead Applied 53,200 i Cost of Units Completed c 221,400 Cost of Units Sold 209,050 j , Materials Inventory, Ending 38,910 41,950 Work in Process Inventory, Ending d k Finished Goods Inventory, Ending 47,940 51,180 The current year's predetermined overhead rate is 80 percent of direct labor dollars. Using the data provided and T accounts, compute the unknown values.