A fire on the premises of Wildhorse Inc. destroyed most of its records. Below is an incomplete set of data for operations in 2022: Sales Raw materials, beginning inventory $14,430 Purchases 14.430 Raw materials, ending inventory ? Direct materials 22,200 Direct labour 27,750 Factory overhead 8,880 Manufacturing costs added during the year ? Work in process, beginning inventory 8,880 Work in process, ending inventory 7,770 Cost of goods manufactured ? Finished goods, beginning inventory 6,660 Finished goods, ending inventory ? Cost of goods sold 61,050 Gross profit 9,990 Operating expenses ? Operating income (loss) (4,440 )