4. Halston Manufacturing uses actual costing. The following events took place during the current year: (1) Purchased $95,000 in raw materials. (2) Incurred labor costs as follows: (a) direct, $56,000 and (b) indirect, $13,600. (3) Other manufacturing overhead was $107,000, excluding indirect labor. (4) Transferred $82,000 of the raw materials to manufacturing, 90% were direct materials and 10% were indirect materials. (5) Overhead is applied at a rate of $2.10 of direct labor cost. (6) Completed 75% of the work-in-Process balance during the year. (7) Sold 85% of the finished goods for the year. (8) Beginning inventories: Raw materials inventory was $23,000 Work-in-process inventory was $45,000 Finished goods inventory was $60,000 Required: (a) Determine the ending Direct Materials Inventory balance. (b) Determine the ending Work-in-Process Inventory balance. (c) Determine the ending Finished Goods Inventory balance (d) Determine the Cost of Goods Sold