How are the answers calculated??

1. The Morton Company recorded the following transactions for February 20xl: Materials Work in Process Finished Goods Purchases Beginning inventory Ending inventory Direct materials used Direct labor Manufacturing overhead $ 8,000 $ 157,000 18,000 18,000 90,000 80,000 (includes indirect materials used of $10,000) Transferred to finished goods Cost of goods sold 115,000 273,000 Sales were $560,000, with sales prices determined by adding a 40% markup to the firm's cost of goods manufactured. The total cost of direct materials used, direct labor, and manufacturing overhead during the month was $285,000 Required Calculate the missing values. answer a. 100,000 b. 20,000 c. 30,000 d. 400,000