The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts. Direct Materials Inventory Beg. Bal. Purchases 8,100 ? ? Transferred Out End. Bal. 6,500 Work-in-Process Inventory Beg. Bal. 7,600 ? Materials 18,200 Labor 13,600 Overhead 8,100 Cost of Goods Sold 58,000 Transferred Out Beg. Bal. Finished Goods Inventory ? Transferred Out End. Bal. What is the amount of the materials purchased? Transferred in 39,600 4,300 End. Bal