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 in process $7,500 Direct materials $60,000 Direct labor $12,000 Factory overhead $15,000 Total costs in process in Punching department Ending work in process $6,000 Costs transferred to Bending Bending Beginning work in process Direct materials Direct labor . Factory overhead $9.750 $39.750 $36,900 Total costs in process in Bending department $249,150 Ending work in process $12.750 Costs transferred to finished goods Warehouse Ending finished goods $ Beginning finished goods $18,000 Cost of goods available for sale $ Cost of goods sold $231,900