Manufacturing costs for Blossom Company for selected months are as follows. (Assume all raw materials used were direct materials.) Indicate the missing amounts. April Beginning work in process $99,200 inventory Direct materials used 347,200 Direct labor 241,800 July (f) $235,600 210,800 October $109,120 192,200 (j) Manufacturing overhead (a) 186,000 111,600 Total manufacturing costs 1,066,400 632,400 558,000 Total cost of work in (b) 793,600 (k) process Ending work in process inventory 93,000 (g) (1) Cost of goods (c) 638,600 477,400 manufactured (d) 47,120 Beginning finished goods Cost of goods available for 1,190,400 sale Ending finished goods Cost of goods sold (h) (e) 93,000 1,016,800 (i) (m) 595,200 (n) 440,200