Rosebud Manufacturing uses actual costing. The following events took place during the currect year:

(1) Purchased $95,000 in direct materials

(2) Incurred labor costs as follows: (a) direct, $56,000 and (b) indirect, $13,600

(3) Other manufacturing overhead was $107,000, excluding indirect labor

(4) Transferred 80% of the materials to the manufacturing assembly line

(5) Completed 65% of the Work-in-Process during the year

(6) Sold 85% of the completed goods

(7) There were no beginning inventories

(a) Determine the ending Direct Materials Inventory balance

(b) Determine the ending Work-in-Process Inventory balance

(c) Determine the ending Finished Goods Inventory balance

(d) Determine the Cost of Goods Manufactured