ACC - Fill in missing data

Fill in missing data for (a) (b) (c) (d) (e) and (f)

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