Assume that the $36,000 ending balance in Work in Process includes $8,600 of direct materials. Given this assumption, supply the information missing for:

Direct materials, Direct Labor, Manufacturing Overhead, Work in process inventory

Gitano Products operates a job-order costing system and applies overhead cost to jobs on the basis of direct materials used in production (not on the basis of raw materials purchased). Its predetermined overhead rate was based on a cost formula that estimated $120,400 of manufacturing overhead for an estimated allocation base of $86,000 direct material dollars to be used in production. The company has provided the following data for the just completed year