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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. Direct Materials Inventory, beginning Purchases of direct materials Total direct materials available for use Direct Materials Inventory, ending Direct materials used in production Direct labor 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 Cost of Goods Sold Company 1 Company 2 Company 3 Company 4 $14,000 $5,000 $125,500 91,200 50,600 220,800 391,000 101,300 24,000 34,600 71,200 214,000 25,000 324,400 254,400 96,500 64,300 192,000 138,300 914,200 145,500 38,000 52,000 43,700 47,600 814,400 103,450 920,300 38,000 36,000 396,000 140,050 16,600 43,900 $796,400 $108,400