A company produces surfboards for sale in the domestic market. The company's books reveal the following balances as at 31^st December 2021:

Direct materials closing inventory $15,000

WIP closing inventory $34,500

Finished good closing inventory $49,500

MOH overhead costs $4,000

Cost of Goods Sold (COGS) $74,500

During the year 2021, the company purchased direct materials worth a total of $41,000; the cost of direct materials used up in production was $47,000 for the year; the cost of goods manufactured during the year was $102,000; and, manufacturing overhead cost (@120% of direct labour cost) was $48,000.

How do you use this information to find: beginning direct materials inventory, beginning WIP inventory, finished goods inventory, and actual factory overhead incurred?