Martin Levine, the controller of Creative Manufacturing Inc., had on hand from the accounting records, the following inventory balances at the end of April 2021: Raw Materials $25,000 Work-in-process 75,000 Finished 200,000 On May 31, 2021, the controller was given the following information relating to the operations of the month of May: Cost of goods sold: $800,000 Cost of goods manufactured: $750,000 Purchases of raw materials: $225,000 The total company overhead (includes manufacturing and non-manufacturing activities) during May was $ 470,000, which was broken down as follows: Overhead % related to manufacturing activities Utilities $240,000 80% Indirect labour 80,000 75% Depreciation 50,000 50% General Administration 100,000 35% $470,000 7 During May, t