The following data refer to one year for Monroe Fabricators. Fill in the blanks. 2,460 Direct materials inventory, January 1 Direct materials inventory, December 31 Work-in-process inventory, January 1 Work-in-process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 Purchases of direct materials Cost of goods manufactured during the year Total manufacturing costs Cost of goods sold Gross margin Direct labor Direct materials used Manufacturing overhead Sales revenue 2,720 3,860 1,820 320 16.140 53,600 55,100 48,120 14,450 13,750