The Following Information Pertains to Davis, Inc

The following information pertains to Davis, Inc.: $\begin{array}{lr}\text { Direct materials purchases } & £ 62,400 \\\text { Beginning direct materials } & 10,400 \\\text { Factory overhead } & 58,400 \\\text { Beginning work in progress } & 10,600 \\\text { Cost of goods manufactured } & 164,000 \\\text { Ending finished goods } & 20,000 \\\text { Gross profit } & 21,000 \\\text { Selling and administrative expenses } & 7,000\\\text { Beginning finished goods } & 16,000 \\\text { Ending work in progress } & 8,000 \\\text { Ending direct materials } & 12,400 \\\text { Direct labour } & ? \\\text { Direct materials used } & ? \\\text { Net income (loss) } & ? \\\text { Total manufacturing costs added } & ? \\\text { Cost of goods sold } & ? \\\text { Sales } & ?\end{array}$