The following data refers to one month. Fill in the blanks.
Direct materials inventory, March 1.......... $ 16,000
Direct materials inventory, March 31........ 13,500
Work-in-process inventory, March........... 15,000
Work-in-process inventory, March 31......... a._______
Finished goods inventory, March 1.......... 32,000
Finished goods inventory, March 31......... 35,500
Purchases of direct materials............ b._______
Cost of goods manufactured during the month..... 130,000
Total manufacturing costs............. 127,000
Cost of goods sold............... c._______
Gross margin.................. 85,000
Direct labor................... 60,000
Direct materials used............... 31,000
Manufacturing overhead............ d.______
Sales revenue................ 240,000