Exercise 19-10 Supply the missing amounts from the following computation of gross margin: Sales revenue $457,000 Cost of goods sold: Beginning finished goods inventory $91.000 Cost of goods manufactured: Beginning work in process inventory $ 52,000 Direct materials used $54,000 Direct labour ? Manufacturing overhead 61.000 Total manufacturing costs incurred during the period 226.000 Total manufacturing costs to account for Ending work in process inventory (40,000) Cost of goods manufactured Goods available for sale Ending finished goods inventory (107.000 Cost of goods sold Gross margin