Constanza Company Has the Following Balances as of the Year

Constanza Company has the following balances as of the year ended December 31,2014:
$$\begin{array} { l r l } \text { Direct Materials Inventory } & \$ 30,000 & \mathrm { Dr } \text {. } \\\text { WIP Inventory } & 69,000 & \mathrm { Dr } \text {. } \\\text { Finished Goods Inventory } & 99,000 & \mathrm { Dr } \text {. } \\\text { Underapplied Factory Department Overhead } & 8,000 & \mathrm { Dr } \text {. } \\\text { Cost of Goods Sold } & 149,000 & \mathrm { Dr } \text {. }\end{array}$$ Additional information is as follows:
$\begin{array}{lr}\text { Cost of direct materials purchased during 2014 } & \$ 82,000 \\\text { Cost of direct materials requisitioned in 2014 } & 74,000 \\\text { Cost of goods completed during 2014 } & 204,000 \\\text { Factory overhead applied (120\% of direct labor) } & 96,000\end{array}$ Required:
a.Compute beginning direct materials inventory.
b.Compute beginning WIP inventory.
c.Compute beginning finished goods inventory.
d.Compute actual factory overhead incurred.