Amoeba Manufacturing Company provided the following information for the year 2015:

Purchases Direct Materials $90,000

Plant Utilities & Insurance 67,500

Purchases- Indirect Materials 11,750

Indirect Labor 4,750

Direct Materials Used in Production 96,000

Direct Labor 117,500

Depreciation on Factory Plant & Equipment 6,000

Cost of Goods Manufactured 290,850

Cost of Goods Sold 304,550

The inventory account balances as of January 1st 2015 are given below.

Direct Materials Inventory $42,000

Work-in-Process Inventory 12,000

Finished Goods Inventory 49,500

Required:

1- What is the ending balance in the finished goods inventory?

2- What is the ending balance direct material inventory?