16.5AThe balances in the perpetual inventory accounts of Hillsdale Manufacturing Corporation atthe beginning and end of the current year are as follows:EndBeginningof Yearof YearInventory accounts:Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $26,000$22,000Work in Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,0005,000Finished Goods Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,00038,000The total dollar amounts debited and credited during the year to the accounts used inrecording manufacturing activities are as follows:DebitCreditEntriesEntriesAccount:Materials Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $410,000$406,000Direct Labor Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189,000192,000Manufacturing Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393,600393,600Work in Process Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ??Finished Goods Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ??a.Using these data, state or compute for the year the following amounts:1.Direct materials purchased.$410,0002.Direct materials used.$406,0003.Payments of direct labor payrolls.$189,0004.Direct labor cost assigned to production.$192,0005.Total manufacturing costs charged to the Work in Process Inventory acco