"All I can make out is that this year's raw material purchases were $705,000 and that direct labor, manufacturing overhead (other than indirect materials) and total manufacturing costs were $505,000; $245,000; and $1,425,000 respectively. Wait, and cost of goods available for sale was $1,340,000" replied Theodora. "Great," says Evanora. "I remember that sales for the year so far were approximately $1.7 million. Given our gross profit of 30% of sales, that's all you should need." Theodora is not sure about that, but decides to see what she can do with this information. The beginning inventory numbers are as follows: Raw Materials, $113,000; Work in Process, $229,000; and Finished Goods, $154,000. She thinks she remembers several schedules she learned in college that may help her get started