12. Caspar Co. had the following balances in 2017: Beginning Raw Materials Inventory Ending Raw Materials Inventory Purchases of Raw Materials Beginning Work in Process Inventory Ending Work in Process Inventory Beginning Finished Goods Inventory Ending Finished Goods Inventory Direct Labor Overhead (including $2,000 of Indirect Materials) $ 5,000 7,000 $60,000 $15,000 $18,000 3,000 8,000 $45,000 35,000 Calculate the following: Raw Materials Available for Use: Direct Materials Used: Total Manufacturing Costs: Cost of Goods Manufactured: Cost of Goods Sold: a. b. d. e