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B $ 32,000 27,000 10,000 a. 64,000 14,000 b. A 1 Direct materials inventory, March 1 2 Direct materials inventory, March 31 3 Work-in-process inventory, March 1 4 Work-in-process inventory, March 31 5 Finished goods inventory, March 1 6 Finished goods inventory, March 31 7 Purchases of direct materials 8 Cost of goods manufactured during the month 9 Total manufacturing costs 10 Cost of goods sold 11 Gross margin 12 Direct labor 13 Direct materials used 14 Manufacturing overhead 15 Sales revenue 16 260,000 254,000 C. 170,000 120,000 62,000 d. 480,000