3. Indell Corporation uses a job costing system. Beginning balance in raw materials inventory was $30,000. Beginning balance in work-in-process inventory was $24,000 and ending balance was $28,000. Beginning balance in finished goods inventory was $18,000 and ending balance was $12,000. The following occurred during the period: Purchased raw materials on account, $44,000. Requisitioned $36,900 of direct materials and $7,200 of indirect materials for use in production. Factory payroll incurred, $68,000; 70% direct labour, 30% indirect labour. Recorded depreciation expense factory equipment $11,500, and other manufacturing overhead of $31,570. Allocated manufacturing overhead costs based on 120% of direct labour cost. Please use the above information to determine the following: a. Ending balance in raw materials inventory b. Cost of Goods Manufactured C. Cost of Goods Sold H