LeBlanc Company has the following balances as of the year ended December 31, 2018. 
Additional information is as follows:
Required:
a.Compute beginning direct materials inventory.
b.Compute beginning WIP inventory.
c.Compute beginning finished goods inventory.
d.Compute actual factory overhead incurred.
Definitions:
Cannon-Bard Theory
A theory of emotion that proposes that emotional feelings and physiological reactions to stimuli are experienced simultaneously, rather than one causing the other.
Two-Factor Theory
A theory in psychology proposing that emotional experiences arise from a combination of cognitive appraisal and physiological arousal.
Motivation
The process that initiates, guides, and maintains goal-oriented behaviors.
Emotion
A complex psychological state that involves a subjective experience, physiological response, and behavioral or expressive response.
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