Here are data regarding Zimmer Industries for the month of April $26.000 $32,000 Raw materials inventory, beginning Raw materials inventory. ending Finished goods inventory beginning Finished goods inventory, ending Work in process inventory, beginning Direct materials used Indirect materials used Direct labor used $46.000 $14.500 $5.000 $96.000 None S57.000 Zimmer allocates manufacturing overhead at a rate of 120% of direct labor costs. On April 30, the only job in work in process inventory is Job 87. which used $12.000 of direct materials and $6,300 of direct labor. What is the cost of goods sold for April 5260,540 5232040 05214.540 of the bowo