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 materials labor overhead $7,800 $53,000 $15,000 $18,000 Total costs in process in Ending work Punching department in process $ $9,000 Costs transferred to Bending Bending Beginning work Direct Direct Factory in process materials labor overhead $9,500 $31,500 $38,400 Total costs in process in Ending work Bending department in process $251,400 $16,500 Costs transferred to finished goods Warehouse Ending finished goods Beginning Cost of goods $ finished goods available for sale $21,000 Cost of goods sold $236,400