The controller at Bethune Chemicals asks for your help in sorting out some cost information. You receive the following sheet for the most recent year: Required: Compute: a. Direct materials used. b. Direct materials inventory, January 1. c. Conversion costs. d. Work-in-process inventory, December 31. e. Manufacturing overhead. f. Finished goods inventory, January 1. \begin{tabular}{|l|l|} \hline a. Direct materials used \\ \hline b. Direct materials inventory \\ \hline c. Conversion costs \\ \hline d. Work-in-process inventory \\ \hline e. Manufacturing overhead \\ \hline f. Finished goods inventory & \\ \hline \end{tabular}