Direct materials used in production $190,000 Direct labot $134,000 Total manufacturing cost $468,000 Raw materials inventory, Sept. 1 $48,000 Work-in-process inventory, Sept. 1 $12,000 Finished goods inventory, Sept. 1 $202,000 Purchases of raw materials $204,000 Cost of goods manufactured $466,000 Administrative expense Selling expense Sales $94,000 $112,000 $688,000 Gross margin Net income $254,000 $60,000 Required: Other operating Expenses (a.) Compute the cost of goods sold. (b.) Compute the balance in finished goods inventory at September 30. (c) Compute the balance in work-in-process inventory at September 30. (d) Compute the balance in raw materials inventory at September 30. (e) Compute the total manufacturing overhead. (f) Other operating Expenses