(1) The financial and cost information of Sama company is as follows: Direct materials inventory 1/1/2021 $ 250 Direct materials purchased $ 380 Direct materials used $ 460 Total manufacturing overhead costs $ 350 Direct manufacturing labor Work-in-process inventory 1/1/2021 Cost of goods manufactured Finished goods inventory 1/1/2021 Cost of goods sold Required: Calculate the following costs: 1) Direct materials inventory 1/31/2021 2) Work-in-process inventory 1/31/2021 3) Finished goods inventory 1/31/2021 $ 450 $ 330 $ 1,300 $ 220 $ 1,400