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 $72,000 (f) $79,200 inventory Direct materials used 252,000 $171,000 139,500 Direct labor 175,500 153,000 Manufacturing overhead (a) 135,000 81,000 Total manufacturing costs 774,000 459,000 405,000 Total cost of work in (b) 576,000 (k) process Ending work in process 67,500 (1) inventory Cost of goods manufactured Beginning finished goods (c) 463,500 346,500 (d) 34,200 (m) Cost of goods available for 864,000 sale Ending finished goods Cost of goods sold (h) 432,000 (e) 67,500 738,000 (n) (i) 319,500