You are the accountant for Mon Inc., a manufacturer of automobiles. Mon Inc. has the following information available for you (assume there are no indirect materials). Only use numeric characters - do not use dollar signs, commas, decimal places, etc. Calculate the missing values at the bottom.

Opening balance, Raw Materials: $ 135

Opening balance, Work In Progress: $ 112

Opening balance, Finished Goods: $ 174

Raw materials transferred to factory: $ 495

Cost of goods sent to finished goods warehouse: $ 472

Cost of goods sold: $ 518

Direct labour costs: $ 107

Indirect labour costs: $ 43

Utilities at factory: $ 73

Purchase of supplies for factory: $ 28

Purchase of automobile parts: $ 502

Manufacturing Overhead transferred to Work In Progress: $ 144

Ending balance, Raw Materials: $????

Ending balance, Work In Progress: $????

Ending balance, Finished Goods: $????