Question 5: The Enrique Company recorded the following transactions for February 20x1:

	Materials	Work in Process	Finished Goods
Purchases	$100,000
Beginning inventory	180,000	$ 8,000	$ E
Ending inventory	A	30,000	30,000
Direct materials used		90,000
Direct labor		B
Manufacturing overhead (includes indirect materials used of $10,000)		115,000
Transferred to finished goods		C
Cost of goods sold			D

Sales were $560,000, with sales prices determined by adding a 40% markup to the firm's manufacturing cost. The total cost of direct materials used, direct labor, and manufacturing overhead during the month was $285,000. Note: The materials account includes both direct materials and indirect materials.

Required:

Calculate the missing values.