Please assist with filling in missing data:

The following information is taken from the accounting records of four different companies; Provide the missing amounts Assume there are no indirect materials used in the company's nished product. Company 1 Company 2 Company 3 Company 4 Direct Materials Inventory, beginning $15,000 $ $6,000 $130,500 Purchases of direct materials 93,200 50,600 222,800 Total direct materials available for use 393,000 101,300 Direct Materials Inventory, ending 26,000 a a 34,600 Direct materials used in production 71,200 Direct labor 213,000 25,000 324,400 Total manufacturing overhead 254,400 94,500 64,300 Total manufacturing cost 191,000 138,300 913,200 Work in Process Inventory, Beginning 148,500 38,000 Work in Process Inventory, Ending 48,000 43,700 E 47,600 Cost of goods manufactured 816,400 103,450 920,300 Finished Goods Inventory, beginning 35,000 36,000 Cost of goods available for sale 396,000 140,050 Finished Goods Inventory, ending a 15,600 a 42,900 Cost ofGoods Sold $796,400 is $103,400 $