The Enrique Company recorded the following transactions for February 20x1: Purchases Beginning inventory Ending inventory Direct materials used Direct labor materials used of $11,700) Manufacturing overhead (includes indirect Transferred to finished goods Cost of goods sold Materials $136,000 Work in Process Finished Goods 200,000 $ 9,700 $ E A 38,500 107,000 38,500 B 132,000 Sales were $500,500, with sales prices determined by adding a 30% markup to the firm's manufacturing cost. The total cost of direct materials used, direct labor, and manufacturing overhead during the month was $319,000. Note: The materials account includes both direct materials and indirect materials. Required: Calculate the missing values. A Ending materials B. Direct labor C. Transferred to finished goods i D. Cost of goods sold E. Beginning finished goods