The controller at Bethune Chemicals asks for your help in sorting out some cost information. You receive the following sheet for the most recent year:Required:Compute:a$.$ Direct materials used.b$.$ Direct materials inventory, January $1.$c$.$ Conversion costs.d$.$ Work$-$in$-$process inventory, December $31.$e$.$ Manufacturing overhead.f$.$ Finished goods inventory, January $1.$

$\backslash$table$[[$a$.$ Direct materials used,$],[$b$.$ Direct materials inventory,$],[$c$.$ Conversion costs,$],[$d$.$ Work$-$in$-$process inventory,$],[$e$.$ Manufacturing overhead,$],[$f$.$ Finished goods inventory,$]]$

$$846,000$

$667,400$

$184,000$

$46,000$

$263,200$

$230,400$

$460,600$

$854,400$

$20,200$