2. The following data is available: Beginning Work in Process (WIP) Inventory, $6,000, Direct Materials cost, $104,000; Direct Labor cost, $110,000; Factory Overhead cost, $18,000. Ending WIP Inventory is $14,000, and Cost of Goods Sold is $ 180,000. a) Calculate Cost of Goods Manufactured. b) If Beginning Finished Goods Inventory is $16,000, Calculate Ending Finished Goods Inventory. 3. Constable, Inc.'s accountant is missing records to verify beginning raw materials inventory: Jan. 1. 2019 Dec. 31, 2019 Raw materials inventory $ ????? $ 740,000 During 2019, no additional materials purchases were made, and all materials used were direct materials. Constable's total manufacturing costs during 2019 (DM+DL+FO) were $1,850,000. DL cost was $ 700,000, and FO cost was $130,000. Calculate beginning raw materials inventory on Jan. 1, 2019. 4. Use the following 2019 financial data: Cash flow from operating activities $44,000 Cash flow from investing activities ($12,000 (used) Cash flow from financing activities ($15,000) (used) a) Calculate the increase (or decrease) in cash that occurred during 2019. b) If purchases of property, plant, and equipment during 2019 were $12,000, calculate Free Cash Flow