Given the following information, compute the ending balances of the Materials Inventory, Work in Process Inventory, and Finished Goods Inventory accounts: Materials Inventory, beginning balance $25,000 Work in Process Inventory, beginning balance 5, 750 Finished Goods Inventory, beginning balance 38,000 Direct materials purchased 85,000 Direct materials used 74,00 Direct labor costs 70,000 Overhead costs 35,000 Cost of goods manufactured 133,000 Cost of goods sold 103, 375