CConrad Inc. recently lost a portion of its records in an office fire. The following information was salvage from the accounting records. Cost of good sold was $$65,000$ WWork in process inventory beginning was $$10,500$ work in process inventory ending was $9000$ selling and administrative expense was $15,000$ finish goods inventory ending was $15,000$ finish goods inventory direct materials used factory overhead applied $12,000$ operating income was $14,000$ direct materials inventory beginning with $11,000$ direct materials inventory ending was $6000$