You find the following information at the manufacturing company you work at:
		Beginning	Ending
Direct materials		$ 9,000	$ 7,400
Work-in-process		$ 5,500	???
Finished goods		???	$ 1,800
Other information:
Direct materials used		$ 19,500
Direct labor		$ 14,000
Overhead applied		$ 9,000
Overhead incurred		$ 6,500
Cost of goods manufactured		$ 41,500
Cost of goods sold		$ 55,000
Compute the following:
(a) Direct materials purchased.
(b) Ending Work-in-process inventory.
(c) Beginning Finished goods inventory