Manufacturing costs for Cullumber Company for selected months are as follows. (Assume all raw materials used were direct materials.) Indicate the missing amounts. Beginning work in process inventory Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Total cost of work in process Ending work in process inventory Cost of goods manufactured Beginning finished goods Cost of goods available for sale April $84,800 $ 296,800 206,700 (a) 911,600 (b) 79,500 (c) (d) 1,017,600 July (f) $201,400 180,200 159,000 540,600 678,400 545,900 40,280 (h) October $93,280 164,300 (j) 95,400 477,000 (k) (D) 408,100 (m) 508,800

Manufacturing costs for Cullumber Company for selected months are as follows. (Assume all raw materials used were direct materials) Indicate the missing amounts Beginning work in processinventory Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Total cost of work in process Ending work in process inventory Cost of goods manufactured Beginning finished goods Cost of goods avallable for sale Ending finished goods Cost of goods sold $84,800$ (f) $93,280 296,800 $201,400 164,300 206,700 180,200 (a) 159.000 95,400 540.600 477.000 678,400 (k) 79.500 (g) (c) 545,900 408,100 40,280 (m) 1,017,600 (h) 508,8004 (e) 79,500 (n) 869,200 (i) (i)