On April 31, 2021, the renown Shawarma restaurant Middle Feast which was founded by a group of eager and young entrepreneurs was burnt down. Investigators concluded that the sabotage was conducted by Middle Feasts rival Inferno Pita. As a result, the company's direct materials, finished goods inventories, and work in process were destroyed. Investigators were able to salvage this month's incomplete accounting records. 1. Beginning inventories, April 1,2021 : Direct materials $32,000 Finished goods $30,000 Work in process $68,000 2. Key ratios for the month of April 2021: Gross profit =20% of sales Prime costs =70% of manufacturing costs Factory overhead =40% of conversion costs Ending work in process is always 10% of the monthly manufacturing costs 3. All costs are incurred evenly in the manufacturing process. 4. Actual operations data for the month of April 2021: Sales $900,000 Direct labor incurred $360,000 Direct materials purchased $320,000 Required: A) From the above data, reconstruct a cost of goods manufactured schedule. B) Calculate the total cost of inventory lost, and identify each category where possible (direct materials, finished goods, and work in process) at April 31, 2021