The following Information pertains to Flaxman Manufacturing Company for April. Assume actual overhead equaled applied overhead. April 1 Inventory balances. Raw materials Work in process Finished goods April 30 Inventory balances Raw materials Work in process $124,300 118,900 77,500 $ 85,100 145,400 Finished goods 82,000 During April Costs of raw materials purchased $119,300 Costs of direct labor 101,900 Costs of manufacturing overhead Sales revenues 63,000 357,000