\begin{tabular}{lrrr} Beginning work in process inventory & (a) & $40,200 & $2,600 \\ Direct materials used & $14,800 & $36,400 & $3,200 \\ DirectlabourManufacturingoverhead & 10,100 & 20,000 & 1,800 \\ Totalmanufacturingcostsincurredduringtheyear & 21,200 & 12,300 & (d) \\ Totalmanufacturingcoststoaccountfor & $59,300 & (c) & $11,200 \\ EndingworkinprocessinventoryCostsofgoodsmanufactured & (5,500) & 25,800 & 2,000 \\ \hline 553,800 & $83,100 & $9,200 \end{tabular} Requirement Calculate the missing amounts from 'a to d