The following information is from Marchant Manufacturing Co. for September: Direct materials used in production $95.000 Direct labour $67,000 Total manufacturing cost $234,000 Raw materials inventory, Sept. 1 $24,000 Work-in-process inventory, Sept. 1 $6,000 Finished goods inventory, Sept. 1 S101.000 Purchases of raw materials $102,000 Cost of goods manufactured $233,000 Administrative expense $41,000 Selling expense $56,000 Sales S344,000 Gross margin S127,000 Net income $30,000 Required: (a.) Compute the cost of goods sold. (b.) Compute the balance in finished goods inventory at September 30. (c.) Compute the balance in work-in-process inventory at September 30. (d.) Compute the balance in raw materials inventory at September 30. (e.) Compute the total manufacturing overhead