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 $7,900 Direct materials Direct labor $54,000 $16,000 Factory overhead $19,000 Total costs in process in Punching department Ending work in process $9,900 Costs transferred to Bending Bending Beginning work Direct Direct in process $9,750 materials labor Factory overhead $31,750 $38,900 Warehouse Beginning finished goods $22,000 Total costs in process in Bending department $252,150 Costs transferred to finished goods Cost of goods available for sale Ending work in process $17,750 Ending finished goods Cost of goods sold $237,900