Selected account balances for the year ended December 31 are provided below for BFun Company: Selling and administrative salaries Purchases of raw materials Direct labor ... Advertising expense Manufacturing overhead Sales Commissions .. $110,000 $290,000 ? $80,000 .$270,000 $50,000 Inventory balances at the beginning and end of the year were as follows: Raw materials. Work in process Finished goods Beginning of the Year $40,000 ? $50,000 End of the Year $10,000 $35,000 The total manufacturing costs for the year were $683,000; the goods available for sale totaled $740,000; and the cost of goods sold totaled $660,000. Required: 1. Utilizing the inventory cost flow or equations, please find direct materials and cost of goods manufactured as well as the question marks that are in the above information. 2. If Sales were $1,000,000, please calculate Gross Margin, Net Operating Income, and the implied percentage for sales commissions. (Show the traditional income statement format to provide this information.)