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 $14,950 Purchases 14,950 Raw materials, ending inventory Direct materials 23,000 Direct labour 28,750 Factory overhead Manufacturing costs added during the year 9,200 ? Work in process, beginning inventory 9,200 Work in process, ending inventory 8,050 Cost of goods manufactured ? Finished goods, beginning inventory 6,900 Finished goods, ending inventory ? Cost of goods sold 63,250 Gross profit 10,350 Operating expenses ? Operating income (loss) (4,600)