5) LaFleur Company has the following balances as of the year ended December 31, 2015. Direct Materials Inventory WIP Inventory Finished Goods Inventory Cost of Goods Sold $16,000 Dr. 35,500 Dr. 47,500 Dr. 81,500 Dr. Additional information is as follows: Cost of direct materials purchased during 2015 42,000 Cost of direct materials requisitioned in 2015 Cost of goods completed during 2015 Factory overhead applied (120% of direct labour) 60,000 Overapplied factory overhead 48,000 125,000 4,000 Required: a. Compute beginning direct materials inventory. b. Compute beginning WIP inventory c. Compute beginning finished goods inventory. d. Compute actual factory overhead incurred