explain please

The following information is available for Carter Corporation for 2012: 1. Materials inventory decreased $4,000 during 2012. 2. Materials inventory on December 31, 2012, was 50% of materials inventory on January 1, 2012. 3. Beginning work in process inventory was $145,000. 4. Ending finished goods inventory was $65,000. 5. Purchases of direct materials were $154,700. 6. Direct materials used were 2.5 times the cost of direct labor. 7. Total manufacturing costs incurred were $246,400, 80% of cost of goods manufactured and $156,000 less than cost of goods sold. a. Compute finished goods inventory on January 1, 2012. $ b. Compute work in process inventory on December 31, 2012. $ c. Compute direct labor incurred. $ d. Compute factory overhead incurred. $ e. Compute direct materials used. $ f. Compute materials inventory on January 1, 2012. $ g. Compute materials inventory on December 31, 2012. $