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 $24,200 Ending 55,000 Work in process: Beginning 15,300 Finished goods: Sold in May 405,000 Ending 53,800 Manufacturing overhead: Beginning 0 Accrued wages payable: Beginning 11,600 Ending 19,400 Other information: 1. Total direct materials requisitions for the month were $180,600. 2. A total of 9,800 direct labour hours were worked during the month at an average wage of $15/hour. 3. Manufacturing overhead of $103,000 was incurred during the period. 4. On May 31, the ending inventory of work in process is $4,900.