Q 2) Practical, Find the following missing cost items: Ahmed Wood manufacturing company prepare its cost accounting record quarterly (every three months) current quarter ending on 30th Sep. 2022, the following starting balances was collected from company's cost accounting record, figures in BD : Direct raw materials inventory, starting balance. Finished goods inventory, starting balance. Work in process inventory, starting balance. Direct materials purchased during the period, Conversion costs during the period, Total manufacturing costs added during the period, 50,000 640,000 140,000 480,000 1,320,000 1,680,000 Cost of goods manufactured (4 times direct materials starting balance) Gross margin as a percentage of revenues (20%) Total of revenues, 8,000.000 Required: 1- Direct material inventory, 30/9/2022. 2- Work in process inventory, 30/9/2022. 3- Finished goods inventory, 30/9/2022