The balances in the perpetual inventory accounts of Anditon Manufacturing Corporation at the beginning and end of the current year are as follows:

	End of Year				Beginning of Year
Inventory accounts:
Materials		$	126,000			$	222,000
Work in Process			109,000				75,000
Finished Goods Inventory			325,000				238,000

The total dollar amounts debited and credited during the year to the accounts used in recording manufacturing activities are as follows:

	Debit Entries				Credit Entries
Account:
Materials Inventory		$	2,410,000			$	?
Direct Labor Payable			1,189,000				992,000
Manufacturing Overhead			893,600				893,600
Work in Process Inventory			?				?
Finished Goods Inventory			?				?

a.	Using these data, state or compute for the year the following amounts: