A fire on the premises of Ivanhoe Inc. destroyed most of its records. Below is an incomplete set of data for operations in 2022: Sales ? Raw materials, beginning inventory $13,520 Purchases 13,520 Raw materials, ending inventory ? Direct materials 20,800 Direct labour 26,000 Factory overhead 8,320 Manufacturing costs added during the year ? Work in process, beginning inventory 8,320 Work in process, ending inventory 7,280 Cost of goods manufactured ? Finished goods, beginning inventory 6,240 Finished goods, ending inventory ? Cost of goods sold 57.200 Gross profit 9,360 Operating expenses ? Operating income (loss) (4,160 )