Part 3: Kirsh, Inc. Below is information re: Kirsh, Inc.'s inventory accounts. Please complete the missing figures. Income Statement Information Sales Gross Margin Percentage Inventory Information Raw Materials inventory, Jan 1, 2022 $1,500 10% $530 Purchases of raw materials during the year (Q15) Raw materials used in production during the year (Q16) Raw Materials inventory, Dec 31, 2022 $624 Work in Process inventory, Jan 1, 2022 $1,850 Raw materials used in production during the year (Q16) Direct Labor costs incurred during the year $202 Manufacturing Overhead costs incurred during the year $845 Cost of units completed during the year (Q17) Work in Process inventory, Dec 31, 2022 $2,100 Finished Goods inventory, Jan 1, 2022 (Q18) Cost of units completed during the year $1,214 Cost of units sold during the year (Q19) Finished Goods inventory, Dec 31, 2022) $872