$43.000 Work-in-process inventory. January 1. 2011 Work-in-process inventory. December 31. 2011 Conversion costs during the year If the cost of goods manufactured for the year was $565,000, what was the amount of direct materials used during the year? $48.500 $415,000 $155,500. $140,500. $150,000 $145,500 None of the other answers are correct