FIRE AT THE MANDALORIAN MANUFACTURING PLANT! Fortunately, everyone was safe, but the inventory was ruined. The Mandalorian backs up many records in the cloud, but the inventory records are kept by hand on paper cards that are now a pile of ashes. Somehow, the Mandalorian will need to figure out the value of the ruined inventory to submit an insurance claim. Since the beginning inventory is the same as the ending inventory from the prior period, the beginning inventory figures are easily gotten from last period's financial statements. Direct Materials -- $113,000; Work in Process -- $229,000; Finished Goods -- $154,000. Other information available from the cloud back-up includes direct material purchases - $476,000; direct labor -- $505,000; manufacturing overhead -- $245,000; total manufacturing costs of $1,425,000; cost of goods available for sale - $1,340,000; Sales - $1,700,000. The Mandalorian generally has a gross profit margin of 30%. What is the cost of each type of incinerated inventory? Show calculations