No indirect materials were issued from inventory during the period. The controller had just allocated the underapplied overhead to Cost of Goods Sold, Finished Goods Inventory, and Work-in-Process Inventory. (This allocation is done monthly at Stotter, Incorporated and is based on account balances.) The controller remembers making the $2,100 entry in Finished Goods Inventory as a part of the allocation and that the total underapplied overhead was $14,000. Data used in a study on inventory levels at Stotter, Incorporated indicate that the finished goods inventory increased by $20,000 in July. Required: Determine the following amounts: a. Work-in-process inventory, July 31, before allocation of underapplied overhead. b. Cost of goods sold for July, before allocation of underapplied overhead. c. Direct materials issued from inventory during July. d. Materials Inventory ending balance on July 31, after the underapplied overhead has been allocated. Answer is not complete. a. Work-in-process inventory b. Cost of goods sold c. Direct materials issued d. Materials Inventory ending balance $ 31,300 A series of computer and backup system failures caused the loss of most of the company records at Stotter, Incorporated. Information technology consultants for the company could recover only a few fragments of the company's factory ledger for July as follows: Materials Inventory Debit Credit Beginning Balance (7/1) 130,000 222,000 Work-in-Process Inventory Debit Credit Beginning Balance (7/1) 22,700 Finished Goods Inventory Debit Credit Ending Balance (7/31) 93,000 2,100 Cost of Goods Sold Debit Credit Debit Manufacturing Overhead Control Credit 188,000 Accounts Payable (Materials) Debit Credit 184,300 38,900 Ending Balance (7/31) Further investigation and reconstruction from other sources vielded the following additional information