Wildhorse Company recorded the following transactions for the month of February: Sales were $420,000 for the month. Sales prices are determined by a markup on manufacturing cost of 40%. The costs of new inputs to the manufacturing process during the month were $287,000. (a) Calculate the missing values in the schedule below. Purchases Materials Work in Process Finished Gc Beginning Inventory $104,600 Ending Inventory 21000 (a) Direct Materials Used \begin{tabular}{||c||} \hline \hline 105500 \\ \hline \hline \end{tabular} (b) Manufacturing Overhead (including indirect materials of $9,800 ) 115,300 Transferred to Finished Goods \begin{tabular}{||c||} \hline \hline 319900 \\ \hline \end{tabular} (c) Cost of Goods Sold (e) 21000 (a) Is Used 90,400 \begin{tabular}{||c||} \hline \hline 105500 \\ \hline \hline \end{tabular} (b) Overhead (including als of $9,800 ) 115,300 Finished Goods \begin{tabular}{|l||} \hline \hline 19900 \\ \hline \end{tabular} (c) Sold \begin{tabular}{|r|} \hline 263360 \\ \hline \end{tabular} (d)