18. The following information is taken from the records of Marie Company for last year: Direct materials $8,000 Direct labor $3,000 Manufacturing overhead $11,000 Ending work in process inventory $5,000 Cost of goods manufactured $19,000 The amount of beginning work in process inventory is: A) $24,000 B) $2,000 C) $22,000 D) $3,000 19. Using the following data for February, calculate the cost of goods manufactured: Direct materials Direct labor Manufacturing overhead Beginning work in process inventory Ending work in process inventory $36,000 $20,000 $19,000 $10,000 $13,000 19. Using the following data for February, calculate the cost of goods manufactured: Direct materials $36,000 Direct labor $20,000 Manufacturing overhead $19,000 Beginning work in process inventory $10,000 Ending work in process inventory $13,000 The cost of goods manufactured was: A) $78,000 B) $85,000 C) $72,000 D) $75,000 20. The following inventory balances relate to Sugar Manufacturing Corporation at the beginning and end of the year: Beginning Ending Raw materials.. $14.000 $19.000 Work in process $31,000 $7.000 Finished goods $25,000 $23.000 Sugar's total manufacturing cost was $543,000. What was Sugar's cost of goods sold? A. S517.000 B. $545,000 20. The following inventory balances relate to Sugar Manufacturing Corporation at the beginning and end of the year: Raw materials. Work in process Finished goods Beginning Ending $14,000 $19,000 $31.000 $7,000 $25,000 $23,000 Sugar's total manufacturing cost was $543,000. What was Sugar's cost of goods sold? A. $517,000 B. $545,000 C. $569,000 D. $567,000