1. Manufacturing costs for Camel Company for selected months are as follows:

Beginning work in process	April RM 80,000	July (f)	October RM 88,000
Direct materials used	280,000	RM190,000	155,000
Direct labor	195,000	170,000	(j)
Manufacturing overhead	(a)	150,000	90,000
Total manufacturing costs	860,000	510,000	450,000
Total cost of work in process	(b)	640,000	(k)
Ending work in process	75,000	(g)	(l)
Cost of goods manufactured	(c)	515,000	385,000
Beginning finished goods	(d)	38,000	(m)
Cost of goods available for sale	960,000	(h)	480,000
Ending finished goods	(e)	75,000	(n)
Cost of goods sold	820,000	(i)	355,000

Indicate the missing amounts in (a) to (n). (Show computations.) (7 marks)