You have the following information about the activities of Martin Inc. for 2014:

Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,500,000
Factory maintenance . . . . . . . . . . . . . . . . . . . . . . . . . ... . .......... . 74,000
Indirect labour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........... 39,000
Direct material purchases . . . . . . . . . . . . . . . . . . . . . . ....... . . . 198,000
Factory utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... 67,000
Direct materials used in production. . . . . . . . . . . . . . . ..... . . . 195,000
General and administrative expenses . . . . . . . . . . . . . . .. . . . 101,200
Beginning work-in-process inventory . . . . . . . . . . . . . . ..... . . . 26,000
Beginning finished goods inventory . . . . . . . . . . . . . . . . ..... . . 63,000
Ending work-in-process inventory . . . . . . . . . . . . . . . . . . . ...... 34,000
Beginning direct materials inventory . . . . . . . . . . . . . . . . ..... . 13,000
Selling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... . 97,600
Direct labour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... 283,000
Factory insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . 49,000
Indirect materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . 37,600
Depreciation, factory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . 60,000
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 805,000

Required:

1. What was the amount of the ending direct materials inventory?

2. What was the amount of the total manufacturing costs?

3. What was the cost of goods manufactured in 2014?

4. What was the amount of the ending finished goods inventory?