Manufacturing Costs for Carson Company for Selected Months Are as Follows

Manufacturing costs for Carson Company for selected months are as follows: $\begin{array}{lrcr}&\text { April }&\text { July }& \text { October }\\\text { Beginning work in process } & \$ 80,000 & (\mathrm{f}) & \$ 88,000 \\\text { Direct materials used } & 280,000 & \$ 190,000 & 155,000 \\\text { Direct labor } & 195,000 & 170,000 & (\mathrm{j}) \\\text { Manufacturing overhead } & (\mathrm{a}) & 150,000 & 90,000 \\\text { Total manufacturing costs } & 860,000 & 510,000 & 450,000 \\\text { Total cost of work in process } & (\mathrm{b}) & 640,000 & (\mathrm{k}) \\\text { Ending work in process } & 75,000 & (\mathrm{~g}) & (\mathrm{l}) \\\text { Cost of goods manufactured } & (\mathrm{c}) & 515,000 & 385,000 \\\text { Beginning finished goods } & (\mathrm{d}) & 38,000 & (\mathrm{~m}) \\\text { Cost of goods available for sale } & 960,000 & (\mathrm{~h}) & 480,000 \\\text { Ending finished goods } & (\mathrm{e}) & 75,000 & (\mathrm{n}) \\\text { Cost of goods sold } & 820,000 & (\mathrm{i}) & 355,000\end{array}$ Instructions
Indicate the missing amounts. (Show computations.)