Last night, the sprinkler system at Plant A was accidentally set off. The ensuing deluge destroyed most of the cost records in Plant A for the month just completed (May). The plant manager has come to you in a panic-he has to complete his report for head office by the end of today. He wants you to give him the numbers he needs for his report. He can provide you with some fragments of information he has been able to salvage: Raw materials: Beginning $24,000 Ending 55,300 Work in process: Beginning 15,700 Finished goods: Sold in May 400,600 Ending 51,800 Manufacturing overhead: Beginning 0 Accrued wages payable: Beginning 11,800 Ending 18,700 Other information: 1. Total direct materials requisitions for the month were $180,500. 2. A total of 9,600 direct labour hours were worked during the month at an average wage of $15/hour. 3. Manufacturing overhead of $100,600 was incurred during the period. 4. On May 31, the ending inventory of work in process is $5,400. The amount paid to the labour force in May. Amount paid to the labour force $ eTextbook and Media