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’s finishedproduct.

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Company 1 15,000 394,000 Company 2 Company 3 Company 4 Direct Materials Inventory, beginning Purchases of direct materials Total direct materials available for use Direct Materials Inventory, ending Direct materials used in production Direct labor Total manufacturing overheac Total manufacturing cost Beginning Work in Process Inventory Ending Work in Process Inventory Cost of goods manufactured Finished Goods Inventory, beginning Cost of goods available for sale Finished Goods Inventory, ending Cost of Goods Sold $ 6,000 $165,000 258,400 86,400 111,400 51,600 26,000 59,150 25,000 298,400 926,650 90,500 212,000 254,400 106,300 232,800 162,000 34,800 64,300 138,300 38,000 49,000 817,400 82,250 984,500 25,000 103,450 140,050 108,400 422,000 12,000 50,900 796,400