Armidale Company (AC) 2022 books contain the following information. Work out the missing information for the following independent cases, a to d.

a. Merchandise Inventory Cost of purchases $211

Cost of sales $224

Opening balance $42

closing balance $?

b. Direct Materials (DM) Opening balance $ 8

Closing balance $15

Purchases of DM $49

DM used $?

c. Work-in-process Inventory Closing balance $ 23

(WIP) Cost of goods manufactured $22

Opening balance $9

Total manufacturing costs $?

d. Finished Goods Inventory Cost of goods manufactured $63

(F.G) Closing balance $21

Cost of goods sold $62

Opening balance $?