please explain your result

Company 4 $130,500 220,800 34,600 4-9 Inventory cost flows (LO 3) 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 finished product. Company 1 Company 2 Company 3 Direct Materials Inventory beginning s 15.000 2 $ 6,000 Purchases of direct materials 72593.200 5 1600 Total direct materials available for use 3 94,000 lode 101.300 ? Direct Materials Inventory, ending Direct materials used in production ? 4 05 00 71.200 navn ? Direct labor 212,000m ? nie nad 25,000 Total manufacturing overhead 254,400 ,0 97,500 1000 64,300 Total manufacturing cost 281740 195,000 138,300 Beginning Work in Process Inventory 2411 006 147,500 38,000 Ending Work in Process Inventory 43,700 Cost of goods manufactured 817,400 103,450 Finished Goods Inventory, beginning 35,000 Cost of goods available for sale 2 852400 393,000 140,050 Finished Goods Inventory, ending Cost of Goods Sold 796,400 108,400 324,400 913,200 49,900 920,300 36,000 ? 2.776000 14,600 42,400