On January 31, a snowstorm damaged the office of a small business, and some of the accounting information stored in the computer's memory was lost. The following information pertaining to January activities was retrieved from other sources:

Direct materials purchased- 25,560

Work in process -beginning inventory- 2,840

Direct materials- beginning inventory- 8520

Direct materials-ending inventory- 14200

Finished goods - beginning inventory 17040

Finished goods-ending inventory- 3550

Sales- 85200

Manufacturing overhead and direct labour incurred- 31240

Gross profit percentage based on net sales 40 %

1.What was the cost of direct materials used in January?

2.What amount of work in process inventory was transferred out to finished goods during January ? Amount transferred out to finished goods

3. Assume that $28,400 of direct materials was used in January and that the cost of goods available for sale in January amounted to $56,800. What did the ending work in process inventory amount to? Ending work in process inventory