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		$15,900		$		$6,500		$166,000
Purchases of direct materials				86,400		52,600		258,900
Total direct materials available for use		394,900		112,000
Direct Materials Inventory, ending		26,200						59,750
Direct materials used in production				91,100
Direct labor		212,000				25,000		298,500
Total manufacturing overhead		255,000		107,100		64,300
Total manufacturing cost				233,800		138,300		927,250
Beginning Work in Process Inventory				162,400		38,700
Ending Work in Process Inventory		49,800		35,600				83,050
Cost of goods manufactured		818,400				103,450		985,500
Finished Goods Inventory, beginning		35,100						25,900
Cost of goods available for sale				423,000		140,050
Finished Goods Inventory, ending				12,500				51,100
Cost of Goods Sold		796,400