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

Materials Work in Process Finished Goods

Purchases $ 110,000

Beginning inventory 190,000 $8,200 $ E

Ending inventory A 31,000 31,000

Direct materials used 92,000

Direct labor B

Manufacturing overhead (includes indirect materials used of $10,200) 117,000 ** <- the 117,000 is under the work in process category. **

117,000

Transferred to finished goods C

Cost of goods sold D

Sales were $574,000, 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 $289,000. 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

D. Costs of goods soldd

E. Beginning finished goods