Gitano Products operates a job-order costing system and applies overhead cost to jobs on the basis of direct materialsused in production(noton the basis of raw materials purchased). Its predetermined overhead rate was based on a cost formula that estimated $115,700 of manufacturing overhead for an estimated allocation base of $89,000 direct material dollars to be used in production. The company has provided the following data for the just completed year:

Purchase of raw materials $139,000

Direct labor cost $85,000

Manufacturing overhead costs:

Indirect labor $123,100

Property taxes $8,100

Depreciation of equipment $17,000

Maintenance $11,000

Insurance $9,700

Rent, building $37,000

Beginning Ending

Raw Materials $30,000 $14,000

Work in Process $47,000 $36,000

Finished Goods $68,000 $56,000

Assume that the $36,000 ending balance in Work in Process includes $8,500 of direct materials. Given this assumption, supply the information missing below:

Direct materials

Direct labor

Manufacturing overhead

Work in process inventory $