Rodman Company Has the Following Ending Account Balances A Dditional Information Is as Follows

Rodman Company has the following ending account balances: $\begin{array}{ll}\text { Direct material s inventory } & \$ 25,000 \\\text { WIP inventory } & \$ 24,500 \\\text { Finished good inventory } & \$ 54,500 \\\text { Cost of goods sold } & \$ 74,500\end{array}$
A dditional information is as follows:
$\begin{array}{l}\begin{array}{ll}\text { Cost of direct materials purch ased } & \$ 41,000 \\\text { Cost of direct materials requisitioned } & \$ 47,000 \\\text { Cost of goods completed } & \$ 119,000 \\\text { Factory overhead applied } & \$ 48,000\end{array}\\\text { (120\% of direct labor) }\end{array}$ Ignore any year- end adjustments for overhead and compute the beginning inventory balances of:
a. direct materials inventory
b. WIP inventory
c. finished goods inventory