You have recently attained the role of Accounting Overlord for Jet Black's pick up and deliveries. The unfortunately the manufacturing cost records were left incomplete. The following data refer to one year for Black's manufacturing cost information available. Direct materials inventory, January 1 $7,800 Direct materials inventory, December 31 Work-in-process inventory, January 1 Work-in-process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 Total manufacturing costs Cost of goods sold 8,100 11,400 5,700 900 168,150 Gross margin 147,750 43,800 41,400 Direct labor Direct materials used Manufacturing overhead Sales revenue In addition to the information above you found a few post-it notes that included some additional information. -Direct Material purchases, $48,300. -Cost of Goods Manufactured, $163,350. Required: Create a schedule for Cost of Goods Manufactured and Sold for the most recent year's information provided. Find all Missing account information from the table above.