Use the information below for Gilda Manufacturing to fill in the appropriate numbers in the blanks below.

(Hint: You may have to prepare a Manufacturing Statement and COGS calculation on scratch paper in order to fill in the appropriate numbers. You may turn in your scratch paper if you want the opportunity for partial credit.)

Beginning Finished Goods Inventory	$64,000
Ending Finished Goods Inventory	46,000
Direct Materials Used	28,300
Factory Utilities	14,750
Beginning Goods In Process Inventory	21,200
Ending Goods In Process Inventory	20,000
Direct Labor Used	81,000
Indirect Materials	38,550
Factory Rent	40,000
Beginning Raw Materials Inventory	72,000
Ending Raw Materials Inventory	69,500
Indirect Labor	2,500
Depreciation on Factory Equipment	10,200

Fill in the blanks with the appropriate answer. (When entering your answers in the provided blanks enter with the following format xxx,xxx. Use commas but do not use dollar signs or cents.)

Total Factory Overhead Blank 1 __________

Total Manufacturing Costs Added Blank 2 _________

Cost of Goods Manufactured Blank 3 __________

Cost of Goods Sold Blank 4 __________