35. (4 points) Using the following information find the unknown amounts (i.e. solve for the "?"). Assume each set of information is an independent case. a. Direct Materials Beginning balance Ending balance Purchases Direct materials used $ 7,000 14,000 48,000 ? b. Work-in-process Inventory Ending balance Cost of goods manufactured Beginning balance Current manufacturing costs $ 22,000 21,000 8,000 ?