3. (2 point) Conrad, Inc. recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records. $ 71,000 12,900 10,200 18,000 18,300 Cost of Goods Sold Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense Finished Goods Inventory, Ending Finished Goods Inventory, Beginning Direct Materials Used Factory Overhead Applied Operating Income Direct Materials Inventory, Beginning Direct Materials Inventory, Ending Cost of Goods Manufactured 13,200 14,660 11,540 6,420 65,640 Direct labor cost incurred during the period amounted to 1.5 times the factory overhead. The CFO of Conrad, Inc. has asked you to recalculate the following accounts: 4.(1 point) What is the amount of total manufacturing cost? b. (1 point) What is the amount of direct materials used? 6 1057 words OK 0 Focus F E