Manufacturing costs for Blossom Company for selected months are as follows. (Assume all raw materials used were direct materials.) Indicate the missing amounts. April July October Beginning work in process inventory $81,600 (f) $89,760 Direct materials used 285,600 $193,800 158,100 Direct labor 198,900 173,400 (j) Manufacturing overhead (a) 153,000 91,800 877,200 520,200 459,000 (b) 652,800 (k) (g) (1) Total manufacturing costs Total cost of work in process Ending work in process inventory 76,500 Cost of goods manufactured (c) 525,300 (d) 38,760 Beginning finished goods Cost of goods available for sale 979,200 Ending finished goods (e) Cost of goods sold 836,400 392,700 (m) (h) 489,600 76,500 (n) (i) 362,100