The following information is taken from the accounting records of  four different companies. Provide the missing amounts. Assume there are no indirect materials used in  the company’s finished product.

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Company 1 Company 2 Company 3 Company 4 $ 15,000 $ 6,000 Direct Materials Inventory, beginning Purchases of direct materials ? $130,500 ? 93,200 51,600 220,800 Total direct materials available for use 394,000 101,300 ? ? Direct Materials Inventory, ending Direct materials used in production 26,000 ? ? 34,600 ? 71,200 ? ? Direct labor 212,000 ? 25,000 324,400 Total manufacturing overhead Total manufacturing cost Work in Process Inventory, beginning Work in Process Inventory, ending Cost of goods manufactured Finished Goods Inventory, beginning Cost of goods available for sale Finished Goods Inventory, ending 254,400 97,500 64,300 195,000 138,300 913,200 ? 147,500 38,000 ? 49,000 43,700 ? 49,900 817,400 ? 103,450 920,300 35,000 ? ? 36,000 ? 393,000 140,050 ? ? 14,600 ? 42,400 Cost of Goods Sold 796,400 ? 108,400 ?