4-14 Incomplete Data The Fullerton Company uses perpetual inventories and a normal cost system. Balances from selected accounts were:

BALANCES BALANCES DECEMBER 31, 19_1 DECEMBER 31, 19_2 Factory department overhead control $ 56,000 Finished goods $50,000 40,000 Cost of goods sold 180,000 Direct-materials stores 2? 20,000 Factory overhead applied at 60% of direct-labor cost 72,000 Work in process ie 130,000 The cost of direct materials requisitioned for production during 19_2 was $100,000. The cost of direct materials purchased during 19_2 was $90,000.
Before considering any year-end adjustments for over- or underapplied overhead, compute:
. Direct-materials stores, December 31, 19_1.
. Work in process, December 31, 19_1.