The following data refer to the month of May for Bonita Components. Fill in the blanks. Direct materials inventory, May 1 Direct materials inventory, May 31 $ 900 3,900 Work-in-process inventory, May 1 Work-in-process inventory, May 31 Finished goods inventory, May 1 4,000 5,200 2,800 Finished goods inventory, May 31 500 Purchases of direct materials 25,000 Cost of goods manufactured during the month 87,000 Total manufacturing costs Cost of goods sold Gross margin 85,000 23,000 Direct labor Direct materials used Manufacturing overhead Sales revenue 22,000 20,500 108,000