19. On the blank lines label the amounts. Beg. Inv. of work in process $ 15,000 Beg. Inv. of raw materials Raw materials purchases $ 36,000 16,000 52,000 (38,000) End. Inv. of raw materials b. $ 14,000 30,000 23,000 Direct labor Factory overhead applied 67,000 82,000 (9,000) d. End. Inv. of work in process $ 73,000 $ 22,000 73,000 85,000 Beg. Inv. of finished goods Total available for sale End. Inv. of finished goods (18,000) $ 67,000 g