Company A has the following cost accounting records between 01.01.2023 and 31.03.2023. The records and monetary values are presented in the table below. Record $ (in thousands) Direct materials purchased X WIP, 01.01.2023 y Gross margin percentage based on revenues % Z Direct matierials, 01.01.20223 20 45 Finished goods, 01.01.2023 Indirect manufacturing costs Revenues Direct manufacturing labor cost Prime costs Cost of goods available for sale Direct materials inventory, 31.03.2023 WIP inventory, 31.03.2023 Finished goods inventory, 31.03.2023 75 640 3 times indirect manufacturing costs 300 550 100 15 70 Calculate the costs given below and show your calculations; a) Find x in the table (10 points). b) Find y in the table (20 points). c) Find z in the table (10 points).