Preston Manufacturing uses a normal cost system and had the following actual data available for 20X5: Ending direct materials inventory $10,000 Beginning WIP inventory 64,000 Beginning finished goods inventory 58,000 Direct materials purchased on account $ 70,000 Direct materials used or requisitioned 90,000 Direct labor cost incurred 130,000 Factory overhead incurred (actual) 190,000 Overhead is applied at 150 percent (1.5) of direct-labor cost Cost of goods manufactured 405,000 Cost of goods sold 460,000 The beginning balance of direct materials inventory must be:

The ending balance of work-in-process inventory (before closing the manufacturing overhead accounts) must be: