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 companys finished product.

	Company 1		Company 2		Company 3		Company 4
Direct Materials Inventory, beginning	$	14,000	$		$	6,000	$	125,500
Purchases of direct materials	$		$	92,200	$	51,600	$	222,800
Total direct materials available for use	$	392,000	$	101,300	$		$
Direct Materials Inventory, ending	$	26,000	$		$		$	34,600
Direct materials used in production	$		$	71,200	$		$
Direct labor	$	212,000	$		$	25,000	$	324,400
Total manufacturing overhead	$	254,400	$	97,500	$	64,300	$
Total manufacturing cost	$		$	194,000	$	138,300	$	914,200
Work in Process Inventory, Beginning	$		$	149,500	$	38,000	$
Work in Process Inventory, Ending	$	51,000	$	43,700	$		$	49,100
Cost of goods manufactured	$	817,400	$		$	103,450	$	920,300
Finished Goods Inventory, beginning	$	38,000	$		$		$	36,000
Cost of goods available for sale	$		$	395,000	$	140,050	$
Finished Goods Inventory, ending	$		$	15,600	$		$	42,800
Cost of Goods Sold	$	796,400	$		$	109,400	$

Please explain how you calculate each blank space