The following information is available for Carter Corporation:

Materials inventory decreased $$4,000.$

Materials inventory on December $31$ was $50\%$ of materials inventory on January $1.$

Beginning work in process inventory was $$145,000.$

Ending finished goods inventory was $$65,000.$

Purchases of direct materials were $$154,700.$

Direct materials used were $2\mathrm{.}5$ times the cost of direct labor. 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 overhead incurred.

$

e$.$ Compute Materials inventory on January $1.$

$

f$.$ Compute Direct materials used.