use the information below to calculate the missing amounts (shown by letters) in the schedule of cost of goods manufactured and the schedule of cost of goods sold.

newcastle manufacturing company
schedule of cost of goods manufactured
month ended january 31
WIP inventory,beginning balance		$102,000
current period manufacturing costs:
direct materials	118,000
direct labor	A
manufacturing overhead	54,000
total current period manufacturing costs		B
total cost of work on process		$326,000
WIP inventory,ending balance		C
cost of goods manufactured		$232,000

newcastle manufacturing company
schedule of cost of goods sold
month ended january 31
finished goods inventory,beginning balance	$ D
cost of goods manufactured	E
cost of goods avalaible for sale	$460,000
finished goods inventory,ending balance	F
cost of goods sold	$ 259,300