The Virginia Company is a manufacturing firm. The following data relate to the month of March:

(1) Total manufacturing cost incurred during the month was \(\$ 100,000\),

(2) Cost of goods manufactured was \(\$ 90,000\),

(3) Factory overhead was \(\$ 20,000\) which is equal to \(40 \%\) of direct labor costs,

(4) Work-in-process at the beginning of the month was \(80 \%\) of work-in-process at the end of the month.

{Required:}

Determine direct materials usage during the month.

Determine the beginning and ending work-in-process.