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 $111,800 of manufacturing overhead for an estimated allocation base of $86,000 direct material dollars to be used in production. The company has provided the following data for the just completed year:

Purchase of raw materials$138,000

Direct labor cost$82,000

Manufacturing overhead costs:

Indirect labor$108,400

Property taxes$8,400

Depreciation of equipment$19,000

Maintenance$14,000

Insurance$9,100

Rent, building $33,000

Beginning Ending

Raw Materials. $22,000 $15,000

Work in Process $46,000 $38,000

Finished Goods. $74,000 $59,000

a) Assume that the $38,000 ending balance in Work in Process includes $8,700 of direct materials. What is missing?

Direct Materials = $8,700

Direct Labor =. ?

Manufacturing Overhead = ?

Work In Process Inventory = $38,000