Rexfield Company recorded the following transactions for the month of February: Sales were $421,400 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 $288,900. (a) Calculate the missing values in the schedule below.

		Materials			Work in Process			Finished Goods
Purchases		$101,600
Beginning Inventory		17,200			$8,500			$	(e)
Ending Inventory			(a)		19,500			18,600
Direct Materials Used					90,100
Direct Labour						(b)
Manufacturing Overhead (including indirect materials of $8,200)					115,300
Transferred to Finished Goods						(c)
Cost of Goods Sold									(d)