Use the Information Below to Calculate the Missing Amounts (Shown

Use the information below to calculate the missing amounts (shown by letters)in the Schedule of Raw Materials Placed in Production and the Schedule of Cost of Goods Manufactured.
$\begin{array}{c} \text { Cycle Manufacturing Company}\\ \text { Schedule of Raw Materials Placed in Production }\\ \text { Month Ended January 31}\\\begin{array}{ll} \text { Raw Materials Inventory, beginning balance } & \text { A } \\ \text { Current period raw materials purchases } & 20,000 \\ \text { Raw materials available for production } & \overline{\$ 60,000} \\ \text { Raw Materials Inventory, ending balance } & \text { B } \\ \text { Raw materials placed in production } & \overline{\$ 50,000} \\ \text { Indirect materials included in manufacturing overhead } & 4,000 \\\text { Direct materials placed in production } &\$C \\\end{array}\end{array}$
$\begin{array}{c} \text { Cycle Manufacturing Company}\\ \text { Schedule of Cost of Goods Manufactured }\\ \text { Month Ended January 31}\\\begin{array}{llr} \text { WIP Inventory, beginning balance} &&\$90,000\\ \text { Current period manufacturing costs: } &\\ \text { Direct materials } & \text { }D \\ \text {Direct labor } & \text { E} \\ \text { Manufacturing overhead} &64,000\\ \text { Total current period manufacturing costs } &326,000\\ \text {Total cost of work in process } & \text { \$ F } \\ \text { WIP Inventory, ending balance } &78,000\\ \text {Cost of Goods Manufactured } &\$ G\\\end{array}\end{array}$