The following shows the Schedule of Direct Materials Used, Cost of Goods Manufactured Cost of Goods Sold and Income Statement. Fill in the missing amounts for blanks 11 to 18 below. Beginning inventory, raw material. ..............11. ? Ending inventory, raw material .................. Purchase of raw material ...... 100,000 Direct material used. ... 70,000 Direct labour ......... ..................12. Manufacturing overhead ........ 250,000 Total manufacturing costs ........ 520,000 Beginning inventory, work in process.......... 35,000 Ending inventory, work in process .............. 13. Cost of goods manufactured 525,000 50,000 Beginning inventory, finished goods .... Cost of goods available for sale .................14. ? Ending inventory, finished goods ................15. Cost of goods sold .... ............ 545,000 Sales ........ .16. ? Gross margin ...... 255,000 Selling and administrative expenses. .... 17. ? Income before taxes... 150,000 Income tax expense ...... 40,000 Net income after tax........ ........ 18