Armidale Manufacturing Companys books show the following balances as of December 31, 2020.

Materials inventory	$15,000
Work in process inventory	$36,200
Finished goods inventory	$50,100
Manufacturing overhead under-allocated by	$3,500
Cost of goods sold	$74,500

Additional information for the year 2020 is as follows:

Cost of materials purchased during 2020	$41,000
Cost of direct materials requisitioned during 2020	$ 47,000
Cost of indirect materials requisitioned during 2020	$ 8,000
Cost of goods manufactured during 2020	$105,000
Manufacturing overhead allocated (120% of direct labor)	$51,000

Work out the following giving all your calculations:

a) January 1, 2020, materials inventory

b) January 1, 2020, work in process inventory

c) January 1, 2020, finished goods inventory

d) Actual manufacturing overhead incurred during 2020