8) Using the following information find the unknown amounts. Assume each set of information is an independent case. a. Merchandise Inventory Purchases Cost of goods sold Beginning balance Ending balance 82,000 $420,000 +420.000 446,000 82,000 ? 56,000 Soz,000 -446000 b. Direct Materials Beginning balance Ending balance Purchases Direct materials used $ 14,000 28,000 96,000 ? c. Work-in-process Inventory Ending balance Cost of goods manufactured Beginning balance Current manufacturing costs $ 44,000 42,000 16,000 ? d. Finished Goods Inventory Cost of goods manufactured Ending balance Cost of goods sold Beginning balance $124,000 40,000 122,000