GigaBite Company's computer system recently crashed, erasing much of the company's financial data. The following accounting information was discovered soon afterwards on the Chief Financial Officer's back-up computer data. Cost of Goods Sold $ 400,000 Work-in-Process Inventory, Beginning 35,000 Work-in-Process Inventory, Ending 46,000 Selling and Administrative Expense 59,000 Finished Goods Inventory, Ending 18,000 Finished Goods Inventory, Beginning ? Direct Materials Purchased 193,000 Factory Overhead Applied 142,000 Operating Income 33,000 Direct Materials Inventory, Beginning 24,000 Direct Materials Inventory, Ending 7,000 Cost of Goods Manufactured 360,000 Direct Labor 70,000 The Chief Financial Officer of GigaBite Company has asked you to recalc