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 $14,690 Purchases 14,690 Raw materials, ending inventory ? Direct materials 22,600 Direct labour 28,250 Factory overhead 9,040 Manufacturing costs added during the year ? Work in process, beginning inventory 9,040 Work in process, ending inventory 7,910 Cost of goods manufactured ? Finished goods, beginning inventory 6,780 Finished goods, ending inventory ? Cost of goods sold 62,150 Gross profit 10,170 Operating expenses ? Operating income (loss) (4,520 )