Manufacturing costs for Sheridan 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 April July October $91,200 (f) $100,320 319,200 $216,600 176,700 222,300 193,800 (i) (a) 171,000 102,600 581,400 513,000 Direct labor Manufacturing overhead Total manufacturing 980,400. costs Total cost of work in (b) 729,600 process Ending work in process 85,500 (g) inventory Cost of goods (c) 587,100 manufactured Beginning finished (d) 43,320 goods (k) (1) 438,900 (m) (f) $100,320 Beginning work in $91,200 process inventory Direct materials used 319,200 $216,600 Direct labor 222,300 193,800 Manufacturing overhead Total manufacturing 176,700 3 (a) 171,000 102,600 980,400 costs Total cost of work in process Ending work in process inventory 581,400 513,000 (b) 729,600 85,500 (g) (c) 587,100 (d) 43,320 Cost of goods P manufactured Beginning finished goods Cost of goods available 1,094,400 for sale Ending finished goods Cost of goods sold (k) 438,900 (m) (h) 547,200 (e) 85,500 (n) () 404,700 934,800