A series of computer and backup system failures caused the loss of most of the company records at Stotter, Incorporated. Information technology consultants for the company could recover only a few fragments of the company$$s factory ledger for July as follows:

Materials Inventory

Debit Credit

Beginning Balance $(7/1)116,000$

$208,000$

Work$-$in$-$Process Inventory

Debit Credit

Beginning Balance $(7/1)22,000$

Finished Goods Inventory

Debit Credit

Ending Balance $(7/31)90,900$

$1,890$

Cost of Goods Sold

Debit Credit

Manufacturing Overhead Control

Debit Credit

$174,000$

Accounts Payable $($Materials$)$

Debit Credit

$182,900$

$38,200$ Ending Balance $(7/31)$

Further investigation and reconstruction from other sources yielded the following additional information:

Based on records for January through June, overhead is applied at the rate of $$24$ per direct labor$-$hour.

The production superintendent$$s cost sheets showed only one job in Work$-$in$-$Process Inventory on July $31.$ Materials of $$15,486$ had been added to the job, and $276$ direct labor$-$hours had been expended at $$30$ per hour.

The employment department has verified that there are no variations in pay rates among direct$-$labor employees.

No indirect materials were issued from inventory during the period.

The controller had just allocated the underapplied overhead to Cost of Goods Sold, Finished Goods Inventory, and Work$-$in$-$Process Inventory. $($This allocation is done monthly at Stotter, Incorporated and is based on account balances.$)$ The controller remembers making the $$1,890$ entry in Finished Goods Inventory as a part of the allocation and that the total underapplied overhead was $$12,600.$

Data used in a study on inventory levels at Stotter, Incorporated indicate that the finished goods inventory increased by $$17,900$ in July.

Required:

Determine the following amounts:

Work$-$in$-$process inventory, July $31,$ before allocation of underapplied overhead.

Cost of goods sold for July, before allocation of underapplied overhead.

Direct materials issued from inventory during July.

Materials Inventory ending balance on July $31,$ after the underapplied overhead has been allocated.