The flowchart below shows the August production activity of the punching and bending departments of Wire Box Company. Use amounts shown on the flowchart to compute the missing numbers identified by blank input boxes. Punching Beginning work Direct Direct Factory in process $7,820 materials labor overhead $53,200 $13,200 $18,200 Bending Beginning work in process $0.550 Warehouse Total costs in process in Punching department Ending work in process $9,200 Costs transferred to Bending Direct Direct materials labor Factory overhead $31,550 $38,500 Beginning finished goods $21,200 Total costs in process in Bending department $251,550 Costs transferred to finished goods Cost of goods available for sale Ending work in process $16750 Ending finished goods Cost of $236,700