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.
Required:
$$\begin{array} { | l | r | r | } \hline & \text { Beginning } \$ & \text { Encing } \$ \\\hline \text { Direct materials } & \$ 8,000 & \$ 6,400 \\\hline \text { Work-ir-process } & 7,500 & ? ? ? \\\hline \text { Finished goods } & ? ? ? & 4,200 \\\hline \text { Other information: } & & \\\hline \text { Direct materials used } & \$ 18,000 & \\\hline \text { Direct labor } & 13,500 & \\\hline \text { Overhead applied } & 8,000 & \\\hline \text { Cost of goods manufactured } & 39,500 & \\\hline \text { Cost of goods sold } & 57,000 & \\\hline\end{array}$$
Compute the following:
(a)Direct materials purchased
(b)Ending Work-in-process inventory
(c)Beginning Finished goods inventory