The following information were obtained from the books and records of Bridgeport Corporation:

 

Beginning inventories: Raw materials Work in process Finished goods Ending inventories: Raw materials Work in process Finished goods Sales Purchases of materials Cost of direct materials used excluding rework Cost of indirect materials used 8,000 3,200 6,000 ? 7,200 2,100 107,500 15,800 14,000 3,800