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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. Company 1 Company 2 Company 3 Direct Materials Inventory, beginning $14.000 $ $4,000 Purchases of direct materials 90,200 50,600 Total direct materials available for 390,000 101,300 use Direct Materials Inventory, ending 24,000 Direct materials used in production 71,200 Direct labor 212,000 25,000 Total manufacturing overhead 254,400 94,500 64,300 Total manufacturing cost 190.000 138,300 Work in Process Inventory, Beginning 145,500 38.000 Work in Process Inventory, Ending 48,000 43,700 Cost of goods manufactured 814.400 103,450 Finished Goods Inventory, beginning 35,000 Cost of goods available for sale 393,000 140,050 Finished Goods Inventory, ending 12,600 Cost of Goods Sold $796.400 $ $108,400