Sydney Ltd Geelong Ltd SydMel Ltd Beginning work in process inventory (a) $ 40,200 $2,600 Direct materials used $14,800 $ 36,400 $3,200 Direct labour 10,100 20,000 1,800 Manufacturing overhead 21,200 12,300 (d) Total manufacturing costs incurred during the year (b) 68 700 8,600 Total manufacturing costs to account for $59,300 (c) $11,200 Ending work in process inventory (5,500) -25,800 -2,000 Costs of goods manufactured $53,800 $83,100 $9,200 Requirement Calculate the missing amounts from a to d. You must type in the response template to show the workings