The Financial Records for the Lazer Manufacturing Company Have Been

The financial records for the Lazer Manufacturing Company have been destroyed in a flood. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.
$\begin{array}{lrr}&\text { Beginning } \$ & \text { Ending } \$ \\\text {Direct materials}&\$ \quad 8,000 & \$ 6,400 \\\text {Work-in-process}&7,500 & ? ? ? \\\text {Finished goods}&? ? ? & 4,200\\\text {Other information:}&\\\text {Direct materials used}&\$18,000\\\text {Direct labor}&13,500\\\text {Overhead applied}&8,000\\\text {Cost of goods manufactured}&39,500\\\text {Cost of goods sold}&57,000\end{array}$
Required:
Compute the following:
(a) Direct materials purchased.
(b) Ending Work-in-process inventory.
(c) Beginning Finished goods inventory.