Constanza Company has the following balances as of the year ended December 31, 2014:

Direct Materials Inventory $30,000

WIP Inventory $69,000

Finished Goods Inventory $99,000

Underapplied Factory Department Overhead $8,000

Cost of Goods Sold $149,000

Additional information is as follows:

Cost of direct materials purchased during 2014 $82,000

Cost of direct materials requisitioned in 2014 $74,000

Cost of goods completed during 2014 204,000

Factory overhead applied (120% of direct labor) 96,000

Questions:

a. Compute beginning direct materials inventory.

b. Compute beginning WIP inventory.

c. Compute beginning finished goods inventory.

d. Compute actual factory overhead incurred.