Assume the following information pertaining to Moonbeam Company:
				Beginning		Ending
Finished good inventory				$130,100		$122,100
Work in process inventory				$82,100		$101,700
Direct materials				$115,200		$127,800
Costs incurred during the period are as follows:
Total manufacturing costs				$881,900
Factory overhead				$194,800
Direct materials used				$154,100
Materials purchases are calculated to be:
$881,900
$281,900
$862,300
$154,100
$166,700