The following data refer to one year. Fill in the blanks.

Direct material inventory, January 1 . . . . . . . . . . . . . . . . . .a.__________

Direct material inventory, December 31 . . . . . . . . . . . . . . .$12,300

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

Purchases of direct materials . . . . . . . . . . . . . . . . . . . . . . .48,300

Cost of goods manufactured during the year . . . . . . . . . . . 163,350

Total manufacturing costs . . . . . . . . . . . . . . . . . . . . . . . . . .b.__________

Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168,150

Gross margin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147,750

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .c.__________

Direct materials used . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43,800

Manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . .41,400

Sales revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d.__________