The following data refers to one month for Talmidge Company. Fill in the blanks. Direct materials inventory, March 1 Direct materials inventory, March 31 Work-in-process inventory, March 1 Work-in-process inventory, March 31 Finished goods inventory, March1 Finished goods inventory, March 31 $ 32,000 21,500 6,600 3,600 38,700 Purchases of direct materials Cost of goods manufactured during the month Total manufacturing costs 146,000 43,000 Cost of goods sold Gross margin 179,100 68,000 47,000 Direct labor Direct materials used Manufacturing overhead Sales revenue 320,000