What is the amount for direct material used/consumed ? What is cost of goods manufactured? What is cost of goods sold? What is the gross margin?

Pacific States Mlanufacturing for the year just ended \begin{tabular}{|c|c|} \hline Sales & 31,800 \\ \hline Purchases of direct materials & 7,000 \\ \hline Direct labour & 5,000 \\ \hline Work in process imventory, 1/1 & 800 \\ \hline Work in process inventory, 12/31 & 3,000 \\ \hline Finished goods inventory, 1/1 & 4,000 \\ \hline Finished goods inventory, 12/31 & 5,300 \\ \hline Accountspayable,1/1Accounts & 1,700 \\ \hline Accountspayable,12/31Directmateriale & 1,500 \\ \hline Directmaterialsinventory,1/1Ditectmaterialsim & 6,000 \\ \hline Directmaterialsinventory,12/31Indirectlabour & 1,000 \\ \hline IndirectlabourIndirectmaterialsused & 600 \\ \hline IndirectmaterialsusedUtilitiesexpense,factoryDenrecisti- & 500 \\ \hline DepreciationonfactoryDuipment & 1,900 \\ \hline 1/1= lneator & 3,500 \\ \hline \end{tabular} Pacific States Mlanufacturing for the year just ended \begin{tabular}{|c|c|} \hline Sales & 31,800 \\ \hline Purchases of direct materials & 7,000 \\ \hline Direct labour & 5,000 \\ \hline Work in process imventory, 1/1 & 800 \\ \hline Work in process inventory, 12/31 & 3,000 \\ \hline Finished goods inventory, 1/1 & 4,000 \\ \hline Finished goods inventory, 12/31 & 5,300 \\ \hline Accountspayable,1/1Accounts & 1,700 \\ \hline Accountspayable,12/31Directmateriale & 1,500 \\ \hline Directmaterialsinventory,1/1Ditectmaterialsim & 6,000 \\ \hline Directmaterialsinventory,12/31Indirectlabour & 1,000 \\ \hline IndirectlabourIndirectmaterialsused & 600 \\ \hline IndirectmaterialsusedUtilitiesexpense,factoryDenrecisti- & 500 \\ \hline DepreciationonfactoryDuipment & 1,900 \\ \hline 1/1= lneator & 3,500 \\ \hline \end{tabular}