The flowchart below shows the August production activity of the punching and bending departments of Wire Box Company. Use the amounts shown on the flowchart to compute the missing numbers identified by blank input boxes. Punching Beginning work Direct Direct Factory in process $7,800 materials labor overhead $53,000 $15,000 $18,000 Bending Total costs in process in Punching department 93800 Costs transferred to Bending 84800 Direct labor Ending work in process $9,000 Factory overhead $31,500 $38,400 Beginning work Direct in process $9,500 materials Total costs in process in Bending department $251,400 Costs transferred to finished goods Ending work in process $16,500 $7,800 $53,000 $15,000 $18,000 Total costs in process in Punching department 93800 Costs transferred to Bending 84800 Ending work in process $9,000 Bending Beginning work Direct in process $9,500 materials Warehouse Direct labor Factory overhead $31,500 $38,400 Total costs in process in Bending department $251,400 Costs transferred to finished goods Ending work in process $16,500 Beginning finished goods $21,000 Cost of goods available for sale Ending finished goods $ Cost of