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 companys factory ledger for July as follows:

Materials Inventory
Debit		Credit
Beginning Balance (7/1)	136,000
	228,000

Work-in-Process Inventory
Debit		Credit
Beginning Balance (7/1)	23,000

Finished Goods Inventory
Debit		Credit
Ending Balance (7/31)	93,900
	2,190

Cost of Goods Sold
Debit		Credit

Manufacturing Overhead Control
Debit		Credit
	194,000

Accounts Payable (Materials)
Debit		Credit
	184,900
		39,200	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 superintendents cost sheets showed only one job in Work-in-Process Inventory on July 31. Materials of $15,706 had been added to the job, and 296 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 $2,190 entry in Finished Goods Inventory as a part of the allocation and that the total underapplied overhead was $14,600.
• Data used in a study on inventory levels at Stotter, Incorporated indicate that the finished goods inventory increased by $20,900 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.