The Enrique Company recorded the following transactions for February 20x1:

Materials

Work in Process

Finished Goods

Purchases

$100,000

Beginning inventory

180,000

$ 8,000

$ E

Ending inventory

A

30,000

30,000

Direct materials used

90,000

Direct labor

B

Manufacturing overhead (includes indirect materials used of $10,000)

115,000

Transferred to finished goods

C

Cost of goods sold

D

Sales were $560,000, with sales prices determined by adding a 40% markup to the firm's manufacturing cost. The total cost of direct materials used, direct labor, and manufacturing overhead during the month was $285,000.

Note: The materials account includes both direct materials and indirect materials.

Required:

Calculate the missing values.