Determine the missing manufacturing costs for Carson Company for selected months are as follows: April July October Beginning work in process $80,000 (f) $88,000 Direct materials used 280,000 $190,000 155,000 Direct labor 195,000 170,000 (j) Manufacturing overhead (a) 150,000 90,000 Total manufacturing costs 860,000 510,000 450,000 Total cost of work in process (b) 640,000 (k) Ending work in process 75,000 (g) (l) Cost of goods manufactured (c) 515,000 385,000 Beginning finished goods (d) 38,000 (m) Cost of goods available for sale 960,000 (h) 480,000 Ending finished goods (e) 75,000 (n) Cost of goods sold 820,000