The following information is available for Carter Corporation: 1. Materials inventory decreased $4,000. 2. Materials inventory on December 31 was 50% of materials inventory on January 1. 3. Beginning work in process inventory was $145,000. 4. Ending finished goods inventory was $65,000. 5. Purchases of direct materials were $154,700. 6. Direct materials used were 2.5 times the cost of direct labor. 7. Total manufacturing costs incurred were $246,400,80% of cost of goods manufactured and $156,000 less than cost of goods sold. Note to students: The answers are not necessarily calculated in alphabetical order. a. Compute finished goods inventory on January 1. b. Compute work in process inventory on December 31 . c. Compute direct labor incurred. d. Compute factory overnedo incurrea. e. Compute materials inventory on January 1. f. Compute materials inventory on December 31 . 9. Compute direct materials used