Langley 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:
Knowledge-Management System
A technology-based system designed to capture, organize, and disseminate knowledge within an organization.
Centralized Database
A database located, stored, and maintained in a single location, accessible by users from different locations through a network.
Journalistic Approach
Verifying the completeness of a message by making sure it answers the who, what, when, where, why, and how questions.
Thoroughness
The extent to which a task or activity is carried out with attention to detail and completeness.
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