The following data refer to one year. Fill in the blanks.
Direct material inventory, January 1 . . . . . . . . . . . . . . . . . .a.__________
Direct material inventory, December 31 . . . . . . . . . . . . . . .$12,300
Work-in-process inventory, January 1. . . . . . . . . . . . . . . . . 8,100
Work-in-process inventory, December 31. . . . . . . . . . . . . .11,400
Finished goods inventory, January 1 . . . . . . . . . . . . . . . . . . 5,700
Finished goods inventory, December 31. . . . . . . . . . . . . . . 900
Purchases of direct materials . . . . . . . . . . . . . . . . . . . . . . .48,300
Cost of goods manufactured during the year . . . . . . . . . . . 163,350
Total manufacturing costs . . . . . . . . . . . . . . . . . . . . . . . . . .b.__________
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168,150
Gross margin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147,750
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c.__________
Direct materials used . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43,800
Manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . .41,400
Sales revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d.__________