Got help on this question previously. For direct materials they said 49,500+39,500. How did they calculate the 39,500?

Fairfield Company's raw materials inventory transactions for the most recent month are summarized here: $ 10,200 111,000 Beginning raw materials Purchases of raw materials Raw materials issued Materials requisition 1445 Materials requisition 1446 Materials requisition 1447 49,500 For Job 101 35,500 Por Job 102 14,000 Used on multiple jobs 1. How much of the raw materials cast would be added to the Work in Process Inventory account during the period? 2. How much of the raw materials costs would be added to the Manufacturing Overhead account? 3. Compute the ending balance in the Raw Materials Inventory account 1. Direct Materials Indirect Materials Ending Balance $ $ 85,000 14,000 22.200 3