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 $7.780 $52,800 $14,800 $17,800 Total costs in process in Ending work Punching department in process $8,800 Costs transferred to Bending Bending Beginning work Direct Direct Factory in process materials labor overhead $9.450 $ $31,450 $38,300 Total costs in process in Ending work Bending department in process $251,250 $16,250 Costs transferred to finished goods Ending Warehouse finished goods Beginning Cost of goods finished goods available for sale $20,800 Cost of goods sold $236,100