The following data refer to the month of May for Bonita Components. Fill in the blanks.

$\backslash$table$[[$Direct materials inventory, May $1,],[$Direct materials inventory, May $31,4,900],[$Work$-$in$-$process inventory, May $1,5,000],[$Work$-$in$-$process inventory, May $31,6,200],[$Finished goods inventory, May $1,3,800],[$Finished goods inventory, May $31,1,500],[$Purchases of direct materials,$35,000],[$Cost of goods manufactured during the month,$97,000],[$Total manufacturing costs,$],[$Cost of goods sold,$99,300],[$Gross margin,$],[$Direct labor,$],[$Direct materials used,$32,000],[$Manufacturing overhead,$116,000],[$Sales revenue,$]]$