Rodman Company has the following balances as of December 31, 20X7. Materials inventory $ 15,000 dr. Work in process inventory 36,200 dr. Finished goods inventory 50,100 dr. Manufacturing overhead (after allocation) 3,500 dr. Cost of goods sold 74,500 dr. Additional information is as follows: Cost of materials purchased during 20X7 $ 41,000 Cost of direct materials requisitioned in 20X7 47,000 Cost of indirect materials requisitioned in 20X7 8,000 Cost of goods completed in 20X7 105,000 Manufacturing overhead allocated (120% of direct labor) 51,000 Required: a) January 1, 20X7, materials inventory b) January 1, 20X7, work in process inventory c) January 1, 20X7, finished goods inventory d) Actual manufacturing overhead incurred