Manufacturing costs for Fraser River Company for two consecutive months are as follows: Sept 30, 2022 Oct 31, 2022 Beginning work in process... $ 46,000 e) Direct materials used.. 178,000 f) Direct labour........ 98,000 72,000 Manufacturing overhead. 128,000 136,000 Total manufacturing costs.. a) 378,000 Ending work in process.. 51,000 g) Cost of goods manufactured.. b) 319,000 Beginning finished goods..... h) Cost of goods available for sale....... 701,000 i) Ending finished goods....... d) 49,000 Cost of goods sold...... 646,000 j) Instructions: Calculate the missing amounts. (Show computations.)