Partial operating data for Charing Cross Company are presented below. Charing Cross Company's management has set the predetermined overhead rate for the current year at 80 percent of direct labor costs.

Using T accounts below and the data provided, compute the unknown values. If required, round your answers to the nearest dollar.

Account/Transaction	December
Beginning Materials Inventory	$42,000
Beginning Work in Process Inventory	66,000
Beginning Finished Goods Inventory	29,000
Direct materials used	168,000
Direct materials purchased	a.
Direct labor costs	382,000
Overhead applied	b.
Cost of units completed	c.
Cost of Goods Sold	808,000
Ending Materials Inventory	38,000
Ending Work in Process Inventory	138,600
Ending Finished Goods Inventory	d.

Materials Inventory
Beg. Bal.		Used
a. Purchases
End. Bal.

Work in Process Inventory
Beg. Bal.		c. Completed During Period
Direct Materials
Direct Labor
b. Overhead Applied
End. Bal.

Finished Goods Inventory
Beg. Bal.		Cost of Goods Sold
c. Completed During Period
d. End. Bal.