The following data refers to one month for Talmidge Company. Fill in the blanks. Direct materials inventory, March 1 $ 22,000 Direct materials inventory, March 31 16,500 Work-in-process inventory, March 1 5,600 Work-in-process inventory, March 31 Finished goods inventory, March 1 32,600 Finished goods inventory, March 31 36,700 Purchases of direct materials Cost of goods manufactured during the month 136,000 Total manufacturing costs 133,000 Cost of goods sold Gross margin Direct labor Direct materials used 138,100 63,000 37,000 Manufacturing overhead Sales revenue 270,000