Taylor Industries Had a Fire and Some of Its Accounting

Taylor Industries had a fire and some of its accounting records were destroyed. Available information is presented below for the year ended December 31. $$\begin{array} { | l | l | } \hline \text { Materials inventory, December } 31 & \$ 15,000 \\\hline \text { Direct materials purchased } & 28,000 \\\hline \text { Direct materials used } & 22,900 \\\hline \text { Cost of goods manufactured } & 135,000 \\\hline\end{array}$$ Additional information:
Factory overhead is 150% of direct labor cost
Finished goods inventory decreased by $18,000 during the year Work in process inventory increased by $12,000 during the year
Calculate:
a) Materials inventory, January 1
b) Direct labor cost
c) Factory overhead incurred
d) Cost of goods sold