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 $141,000 of manufacturing overhead for an estimated allocation base of $94,000 direct material dollars to be used in production. The company has provided the following data for the just completed year:

Purchase of raw materials $132,000 Direct labor cost $90,000 Manufacturing overhead costs:Indirect labor $136,700 Property taxes $8,600 Depreciation of equipment $18,000 Maintenance $12,000 Insurance $8,600 Rent building $38,000

Beginning (Left) Ending (Right) Raw Materials $28,000 $15,000 Work in Process $48,000 $39,000 Finished Goods $74,000 $57,000

Question:

Assume that the $39,000 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