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

Direct materials inventory, May 1 BLANK

Direct materials inventory, May 31 3,900

Work-in-process inventory, May 1 4,000

Work-in-process, May 31 5,200

Finished goods inventory, May 1 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 BLANK

Cost of goods sold 85,000

Gross margin BLANK

Direct Labor BLANK

Direct materials used 22,000

Manufacturing overhead 20,500

Sales revenue 108,000