The following information is from DALLAS Manufacturing Co. for April: Direct materials used in production $95,000 Direct labour $76,000 Total manufacturing cost $234,000 Raw materials inventory, April 1 $32,000 Work-in-process inventory, April 1 $5,000 Finished goods inventory, April 1 $101,000 Purchases of raw materials $102,000 Cost of goods manufactured $250,000 Administrative expense $41,000 Selling expense $66,000 Sales $333,000 Gross margin $137,000 Net income $30,000 Required: (a.) Compute the cost of goods sold. (b.) Compute the balance in finished goods inventory at April 30. (c.) Compute the balance in work-in-process inventory at April 30. (d.) Compute the balance in raw materials inventory at April 30. (e.) Compute the total manufacturing overhead.