explain please

Sineath Industries had a fire and some of its accounting records were destroyed. Available information is presented below for the year ended December 31, 2011. Additional information is as follows: Factory overhead is 150% of direct labor cost. Finished goods inventory decreased by $18,000 during the year. Work in process inventory increased by $12,000 during the year. a. Calculate materials inventory, January 1, 2011. $ b. Calculate direct labor cost. $ c. Calculate factory overhead incurred. $ d. Calculate cost of goods sold. $