5 points) A computer virus destroyed some of the accounting records for Dennis Furniture Company for the 2016. The following information was salvaged from the computer system.

	12/31/16
Beginning direct materials	$45,210
Purchases of direct materials	72,125
Ending direct materials	A
Direct materials used	B
Direct labor	162,000
Manufacturing overhead	127,145
Total manufacturing costs	361,150
Beginning wok-in-process inventory	29,635
Ending work-in-process inventory	C
Costs of goods manufactured	360,870
Beginning finished goods inventory	42,500
Ending finished goods inventory	39,550
Cost of goods sold	D
Net sales	E
Selling and Administrative Expenses	130,130
Net income	39,000

Required Determine the correct amounts for items A through E.