Fenwick Corporation's manufacturing and finished goods warehouse facilities burned to the ground on January 31. The loss was fully covered by insurance. The insurance company wanted to know the cost of the inventories destroyed in the fire. The company's accountants gathered the following information:

Direct materials purchased in January	$	160,000
Work in Process Inventory, January 1		34,000
Materials Inventory, January 1		16,000
Finished Goods Inventory, January 1		30,000
Direct labor costs incurred in January		190,000
Prime costs charged to jobs in January		294,000
Cost of finished goods available for sale in January		450,000
Sales revenue earned in January		500,000
Gross profit as a percentage of January sales		25	%
Manufacturing overhead applied to jobs in January as a percentage of total conversion costs		60	%

Assume that actual manufacturing overhead was exactly equal to the amount applied to production at the time of the fire.

a.	Compute the cost of materials inventory (assume materials inventory is comprised entirely of direct materials) lost in the fire. (Omit the "$" sign in your response.)

Materials inventory

$

b.	Compute the cost of work in process inventory lost in the fire. (Omit the "$" sign in your response.)

Work in process inventory

$

c.	Compute the cost of finished goods inventory lost in the fire. (Omit the "$" sign in your response.)

Finished goods inventory

$