The accounts for a manufacturing company for an accounting period are listed below.

Sales $39,000 Cost of Goods Sold ? Purchases of direct materials $11,000 Direct labour $5,000 Finished goods inventory, opening $5,000 WIP, opening $800 WIP, closing $3,000 Gross margin $11,700 Finished goods inventory, closing ? Accounts payable, opening $4,000 Accounts payable, closing $2,800 Direct materials inventory, opening $1,000 Direct materials inventory, ending $3,000 Indirect labour $2,000 Indirect materials used $4,000 Utilities expense, factory $3,000 Depreciation on factory equipment $7,000.

find unknown amounts