The Following Information Is Available for Carter Corporation

The following information is available for Carter Corporation:?
(1)Materials inventory decreased $4,000.
(2)Materials inventory on December 31 was 50% of materials inventory on January 1.
(3)Beginning work in process inventory was $145,000.
(4)Ending finished goods inventory was $65,000.
(5)Purchases of direct materials were $154,700.
(6)Direct materials used were 2.5 times the cost of direct labor.
(7)Total manufacturing costs incurred were $246,400, 80% of cost of goods manufactured and $156,000 less than cost of goods sold.?

Compute:
(a)Finished goods inventory on January 1
(b)Work in process inventory on December 31
(c)Direct labor incurred
(d)Factory overhead incurred
(e)Materials inventory on January 1
(f)Direct materials used