You have recently attained the role of Accounting Overlord for Jet Blacks pick up and deliveries. The unfortunately the manufacturing cost records were left incomplete. The following data refer to one year for Blacks manufacturing cost information available. Direct materials inventory, January 1 $7,800 Direct materials inventory, December 31 Work-in-process inventory, January 1 8,100 Work-in-process inventory, December 31 11,400 Finished goods inventory, January 1 5,700 Finished goods inventory, December 31 900 Total manufacturing costs Cost of goods sold 168,150 Gross margin 147,750 Direct labor Direct materials used 43,800 Manufacturing overhead 41,400 Sales revenue In addition to the information above you found a few post-it notes that included some add