E 5. Treetop Corp. makes irrigation sprinkler systems for tree nurseries. Ramsey Roe, Treetop’s new controller, can find only the following partial information for the past year:

Oak Loblolly Maple Spruce Division Division Division Division Direct materials used $3 $ 7 $ g $ 8 Total manufacturing costs 6 d h 14 Overhead 1 3 2 j Direct labor a 6 4 4 Ending work in process inventory b 3 2 5 Cost of goods manufactured 7 20 12 l Beginning work in process inventory 2 e 3 k Ending finished goods inventory 2 6 i 9 Beginning finished goods inventory 3 f 5 7 Cost of goods sold c 18 13 9 Using the information given, compute the unknown values. List the accounts in the proper order, and show subtotals and totals as appropriate.