The controller at Bethune Chemicals asks for your help in sorting out some cost information. You receive the following sheet for the most recent year: Cost of goods manufactured $ 906,000 Cost of goods sold 727,400 Direct labor costs 184,000 Direct materials inventory, December 31 52,000 Direct materials purchased 263,200 Finished goods inventory, December 31 236,400 Prime costs for the year 466,600 Total manufacturing costs 914,400 Work-in-process inventory, January 1 26,200 Required