A fire on the premises of Sheridan Inc. destroyed most of its records. Below is an incomplete set of data for operations in 2022: Sales ? Raw materials, beginning inventory $13,910 Purchases 13,910 Raw materials, ending inventory ? Direct materials 21,400 Direct labour 26,750 Factory overhead 8,560 Manufacturing costs added during the year ? 8,560 7,490 Work in process, beginning inventory Work in process, ending inventory Cost of goods manufactured Finished goods, beginning inventory 6,420 Finished goods, ending inventory ? Cost of goods sold 58,850 Gross profit 9,630 Operating expenses Operating income (loss) (4,280 )