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 Cost of Goods Manufactured and the Schedule of Cost of Goods Sold.
$\begin{array}{c}\text {Newcastle Manufacturing Company }\\\text {Schedule of Cost of Goods Manufactured }\\\text {Month Ended January 31}\\\begin{array}{llr} \text { WIP Inventory, beginning balance } &&\$102,000\\ \text { Current period manufacturing costs } &\\ \text { Direct materials } &118,000\\ \text { Direct labor } & \text { A }\\ \text { Manufacturing overhead} &54,000\\ \text { Total current period manufacturing costs} && \text { B }\\ \text { Total cost of work in process} &&\$236,000\\ \text { WIP Inventory, ending balance } && \text { C }\\ \text { Cost of Goods Manufactured } &&\$232,000\\\end{array}\end{array}$

$\begin{array}{c} \text { Newcastle Manufacturing Company }\\ \text { Schedule of Cost of Goods Sold}\\ \text { Month Ended January 31}\\\begin{array}{llr} \text { Finished Goods Inventory, beginning balance } & \text {\$D } \\ \text { Cost of Goods Manufactured } & \text { E} \\ \text { Cost of Goods Available for Sale } &\$460,000\\ \text { Finished Goods Inventory, ending balance } & \text {F } \\ \text { Cost of Goods Sold } &\$259,300\\\end{array}\end{array}$