The financial recorde for the Lazer Manufacturing Company have been destroyed in a flood. The following information has been obtained from a seperate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.

	Beginning	Ending
direct materials	$ 6,000	$ 7,200
WIP	$ 8,200	a
finished goods	b	$ 5,200
other information:
direct materials used	$ 20,000
direct labor	$ 14,200
overhead applied	$ 8,000
cost of goods manufactured	$ 40,000
cost of goods sold	$ 60,000

a. compute ending WIP

b. compute beginning finished goods inventory

c. compute direct materials purchased