Bartlow Company has supplied the following information from its accounting records for the month of May:

Required:

Solve for the missing amounts. (Solve for WIP at 5/1 first, then Gross Margin, then Sales Revenue). Enter all amounts as positive numbers.

Direct labor cost	$11,500
Purchases of raw materials	20,000
Factory depreciation	7,500
Advertising	10,000
Factory property taxes	6,500
Materials inventory, 5/1	1,250
Materials inventory, 5/31	2,500
Work-in-process Inventory, 5/1	?
Work-in-process Inventory, 5/31	1,500
Cost of goods manufactured	45,850
Sales revenue	?
Executive salary cost	25,000
Finished goods inventory, 5/1	5,500
Finished goods inventory, 5/31	4,250
Operating Income	67,900
Gross Margin	?