19 The accounting records of Omar Corporation contained the following information for last year Direct materials inventory Work in Finished goods inventory.. Beginning Ending $9,000 $7,000 process inventory$17,000 $31,000 10,000 $15,000 Manufacturing Costs Incurred $72,000 24,000 80,000 10,000 $12,000 8,000 Drect materials used Overhesd applied Drect labor cost (10,000 hours) ARRA Depreciation Rent Taues cost of