Fill in missing data for (a) (b) (c) (d) (e) and (f)Direct materials used – $9,000direct labor cost – 4,000overhead – (a)total manufacturing costs – 25,000work in process inventory Jan 1 – 1,000work in process inventory Dec 31 – 3,500sales revenue – 40,000finished goods inventory Jan 1 (b)cost of goods manufactured (c)cost of goods available for sale (d)Finished goods inventory Dec 31 – 4,000cost of goods sold – 26,500gross margin (e)operating expenses (f)net operation expenses 5,500