Safety First Corporation Uses Job Costing Compute:
A)Beginning Raw Materials Inventory
B)Beginning Work in Process Inventory

Safety First Corporation uses job costing.To follow is selected financial data from the company for the most recent year.
$\begin{array}{|l|cc|}\hline \text { Ending raw materials inventory } & \$ & 16,000 \\\hline \text { Ending work in process inventory } & \$ & 47,300 \\\hline \text { Ending finshed goods inventory } & \$ & 52,000 \\\hline \text { Amount of underallocated manufacturing overhead } & \$ & 3,200 \\\hline \text { Cost of goods sold for year } & \$ & 75,100 \\\hline \text { Cost of raw materials purchased during year } & \$ & 42,000 \\\hline \text { Cost of direct materials requisitioned during year } & \$ & 38,500 \\\hline \text { Cost of indirect materials requisitioned during year } & \$ & 5,700 \\\hline \text { Cost of goods completed during year } & \$ & 107,000 \\\hline \text { Manufacturing overhead allocated } & \$ & 60,000 \\\hline \text { MOH \% of direct labor cost } & & 120 \% \\\hline\end{array}$
Compute:
a)Beginning raw materials inventory
b)Beginning work in process inventory
c)Beginning finished goods inventory
d)Actual manufacturing overhead costs incurred during the year