II. For each company, find the unknown amounts designated by numbers: \begin{tabular}{|l|c|} \hline Direct Materials, Jan.1 & P 12,800 \\ \hline Direct Materials, Dec.31 & 10,800 \\ \hline Direct Labor & 26,000 \\ \hline Factory Overhead & 58,000 \\ \hline Purchases of Direct Materials & 18,000 \\ \hline Direct Materials Used & ? \\ \hline Sales & ? \\ \hline Cost Of Goods Sold & ? \\ \hline Cost of Goods Manufactured & 100,000 \\ \hline Total Manufacturing Costs & ? \\ \hline Finished Goods, Jan. 1 & 16,000 \\ \hline Finished Goods, Dec.31 & 10,600 \\ \hline Gross Profit & 22,600 \\ \hline Work in Process, Jan.1 & ? \\ \hline Work in Process, Dec. 31 & 4,000 \\ \hline \end{tabular}