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 finished product Company 1 Company 2 Company 3 Company 4 Direct Materials Inventory, beginning $15,400 $6,700 $165,800 Company 1 Company 2 Company 4 Company 3 $6,700 Direct Materials Inventory, beginning $15,400 $165,800 Purchases of direct materials 86,500 52,200 259,300 Total direct materials available for use 394,600 112,000 Direct Materials Inventory, ending 26,800 59,750 Direct materials used in production 91,200 Direct labor 212,100 25,100 299,300 Total manufacturing overhead 254,400 106,800 64,300 Total manufacturing cost 233,800 138,300 926,750 Beginning Work in Process Inventory 162,900 39,000 Ending Work in Process Inventory 49,700 35,300 83,050 Cost of goods manufactured 818,400 103,450 985,500 Finished Goods Inventory, beginning 35,300 26,000 Cost of goods available for sale 423,000 141,050 Finished Goods Inventory, ending 12,100 51,700 Cost of Goods Sold 797,400 108,400