31 16 points 01:16:25 Just before class starts, you realize that you have mistakenly recycled the second page of your cost accounting homework assignment. Fortunately, you still have the first page of the printout from your spreadsheet (shown as follows) and you remember that you were able to determine the items on the recycled page from this information. Direct materials inventory, January 1 Direct materials inventory, December 31 Work-in-process inventory, January 1 Work-in-process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 $ 2,490 2,288 4,610 6,970 23,220 Total manufacturing costs Cost of goods manufactured during this year 25,420 605,960 608,320 Direct labor 261,400 220,000 24 35% Manufacturing overhead Average selling price per unit Gross margin percentage (as a percentage of sales) Required: a. Find the cost of goods sold. b. Find the direct materials used. c. Find the purchases of direct materials. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar.) d. Find the sales revenue. (Round your final answer to the nearest whole dollar.) a Cost of goods sold b Direct materials used 126,920 c Purchases of direct materials d. Sales revenue