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XYZ Company has the following .18 balances as of the year ended December 31, 2010 $30,000 Direct Materials Inventory .Dr .Dr 69,000 WIP Inventory 99,000 Finished Goods Inventory .Dr Underapplied Factory Department Dr 8,000 Overhead Dr 149,000 Cost of Goods Sold Additional information is as follows Cost of direct materials purchased $82,000 during 2010 Cost of direct materials requisitioned 74,000 in 2010 Cost of goods completed during 2010 204,000 Factory overhead applied (120% of 96,000 direct labor) Compute beginning finished goods * inventory