Conrad, Incorporated recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records. Cost of Goods Sold $ 68,000 Work-in-Process Inventory, Beginning 11,700 Work-in-Process Inventory, Ending 9,600 Selling and Administrative Expense 16,500 Finished Goods Inventory, Ending 16,650 Finished Goods Inventory, Beginning ? Direct Materials Used ? Factory Overhead Applied 12,600 Operating Income 14,330 Direct Materials Inventory, Beginning 11,270 Direct Materials Inventory, Ending 6,210 Cost of Goods Manufactured 62,820 Direct labor cost incurred during the period amounted to 1.5 times the factory overhead. The Chief Financial Officer of Conrad, Incorporated has asked you to recalculate the followin