Assume the following information pertaining to Star Company: Finished goods inventory Beginning $ 151,000 Ending $ 142,900 Work in process inventory Direct materials 99,000 134,500 121,500 150,300 Costs incurred during the period are as follows: Total manufacturing costs Factory overhead Direct materials used Materials purchases are calculated to be: $ 924,000 213,000 167,900 $152,100. $170,700. $116,900. $183,700. $154,700