For the periods of 2016-2018. The following information was salvaged from the system. Required: Determine the correct amounts for A through P.

	12/31/16	12/31/17	12/31/18
Beginning direct materials	$50,250	F	$45,210
Purchases of direct materials	A	65,250	70,125
Ending direct materials	34,165	45,210	L
Direct materials used	91,385	54,205	M
Direct labor	B	155,050	162,000
Manufacturing overhead	115,325	G	127,145
Total manufacturing costs	C	319,255	364,130
Beginning work-in-process inventory	36,450	H	29,635
Ending work-in-process inventory	21,985	29,635	N
Costs of goods manufactured	386,700	I	362,920
Beginning finished goods inventory	37,000	J	42,500
Ending finished goods inventory	D	42,500	39,550
Cost of goods sold	377,500	315,755	O
Net sales	550,000	495,000	P
Selling and Administrative Expenses	135,950	K	130,130
Net income	E	46,250	39,000