A fire on the premises of Cullumber Inc. destroyed most of its records. Below is an incomplete set of data for operations in 2022: Sales ? Raw materials, beginning inventory $13,390 Purchases 13,390 Raw materials, ending inventory ? Direct materials 20,600 Direct labour 25,750 Factory overhead Manufacturing costs added during the year 8,240 ? Work in process, beginning inventory 8,240 Work in process, ending inventory 7,210 Cost of goods manufactured ? Finished goods, beginning inventory 6.180 Finished goods, ending inventory ? Cost of goods sold 56,650