A company has the following information: Ending balance Beginning balance $29,300 $26,900 Raw materials Inventory Work in process inventory Finished goods inventory 22,200 45,800 78,700 68,900 Raw materials purchases Indirect materials used Direct labor Manufacturing overhead applied Selling and administrative expenses Sales revenue $ 41,400 1,400 62,100 35, 200 23,900 236, 100 Required: 1. The direct material used in production is 2. The cost of goods manufactured is 3. The cost of goods sold is 4. The gross profit is 5. The operating income (loss) is