The information is taken from the accounting records of four different corporations, please provide the missing amounts. Assume there are no indirect materials used in the companys finished product.

		Corporation 1		Corporation 2		Corporation 3		Corporation 4
Direct Materials Inventory, beginning		$14,000		$enter a dollar amount		$6,000		$129,500
Purchases of direct materials		enter a dollar amount		90,200		50,600		222,800
Total direct materials available for use		390,000		101,300		enter a dollar amount		enter a dollar amount
Direct Materials Inventory, ending		24,000		enter a dollar amount		enter a dollar amount		34,600
Direct materials used in production		enter a dollar amount		71,200		enter a dollar amount		enter a dollar amount
Direct labor		212,000		enter a dollar amount		25,000		324,400
Total manufacturing overhead		254,400		95,500		64,300		enter a dollar amount
Total manufacturing cost		enter a dollar amount		194,000		138,300		913,200
Work in Process Inventory, Beginning		enter a dollar amount		145,500		38,000		enter a dollar amount
Work in Process Inventory, Ending		52,000		43,700		enter a dollar amount		49,500
Cost of goods manufactured		817,400		enter a dollar amount		103,450		920,300
Finished Goods Inventory, beginning		38,000		enter a dollar amount		enter a dollar amount		36,000
Cost of goods available for sale		enter a dollar amount		396,000		140,050		enter a dollar amount
Finished Goods Inventory, ending		enter a dollar amount		13,600		enter a dollar amount		43,200
Cost of Goods Sold		$796,400		$enter a total amount		$108,400		$enter a total amount