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.? $\begin{array}{lr}\text { Materials inventory, December } 31 & 15,000 \\\text { Direct materials purchased } & 28,000 \\\text { Direct materials used } & 22,900 \\\text { Cost of goods manufactured } & 135,000\end{array}$ 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