Rexfield Company recorded the following transactions for the month of February: Sales were $420,000 for the month. Sales prices are determined by a markup on manufacturing cost of 40%. The costs of new inputs to the manufacturing process during the month were $288,600. (a) Calculate the missing values in the schedule below.

		Materials			Work in Process			Finished Goods
Purchases		$104,600
Beginning Inventory		17,100			$8,700			$	(e)
Ending Inventory			(a)		18,300			19,100
Direct Materials Used					90,000
Direct Labour						(b)
Manufacturing Overhead (including indirect materials of $9,100)					115,900
Transferred to Finished Goods						(c)
Cost of Goods Sold									(d)