The following information is taken from the accounting records of four different companies. Provide the missing amounts. Assume there are no indirect materials used in the company's finished product. Company 1 Company 2 Company 3 Direct Materials Inventory, beginning Company 1 Company 2 Company 3 $14,000 $ $5,000 Purchases of direct materials 92.200 51,600 Total direct materials available for 394,000 101,300 use Direct Materials Inventory, ending 26,000 Direct materials used in production 71,200 Direct labor 215,000 Total manufacturing overhead 25,000 254,400 96,500 64,300 Total manufacturing cost 193,000 138,300 Work in Process Inventory, Beginning 149.500 38,000 Work in Process Inventory, Ending 48,000 43,700 Cost of goods manufactured 814,400 103,450 Finished Goods Inventory, beginning 38,000 Cost of goods available for sale Finished Goods Inventory, ending Cost of Goods Sold 394,000 140,050 15,600 $796,400 $ $109,400