Manufacturing costs for Pharoah 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		$72,000		$enter a dollar amount (f)		$79,200
Direct materials used		252,000		$171,000		139,500
Direct labor		175,500		153,000		enter a dollar amount (j)
Manufacturing overhead		enter a dollar amount (a)		135,000		81,000
Total manufacturing costs		774,000		459,000		405,000
Total cost of work in process		enter a dollar amount (b)		576,000		enter a dollar amount (k)
Ending work in process inventory		67,500		enter a dollar amount (g)		enter a dollar amount (l)
Cost of goods manufactured		enter a dollar amount (c)		463,500		346,500
Beginning finished goods		enter a dollar amount (d)		34,200		enter a dollar amount (m)
Cost of goods available for sale		864,000		enter a dollar amount (h)		432,000
Ending finished goods		enter a dollar amount (e)		67,500		enter a dollar amount (n)
Cost of goods sold		738,000		enter a dollar amount (i)		319,500