A fire on the premises of Crane Inc. destroyed most of its records. Below is an incomplete set of data for operations in 2022: Sales Raw materials, beginning inventory $13,260 Purchases 13,260 Raw materials, ending inventory Direct materials 20,400 Direct labour 25,500 Factory overhead 8,160 Manufacturing costs added during the year Work in process, beginning inventory 8,160 Work in process, ending inventory 7,140 Cost of goods manufactured Finished goods, beginning inventory 6,120 Finished goods, ending inventory ? Cost of goods sold 56.100 9.180 Gross profit Operating expenses Operating income (loss) (4,080)