The following information pertains to Flaxman Manufacturing Company for April. Assume actual overhead equaled applied overhead. April 1 Inventory balances Raw materials $ 124,600 Work in process 119,500 Finished goods 76,900 April 30 Inventory balances Raw materials $ 85,400 Work in process 145,500 Finished goods 80,500 During April Costs of raw materials purchased $ 118,200 Costs of direct labor 100,200 Costs of manufacturing overhead 61,700 Sales revenues 351,000