a (Click the icon to view account balances.) a (Click the icon to View other information.) First. compute cost of goods manufactured. : : Direct Materials Used: Direct Materials Used :| E E Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For :| Cost of Goods Manufactured Data table Balances: Beginning Ending Direct Materials $ 28,000 $ 29,000 Work-in-Process Inventory 42,000 29,000 Finished Goods Inventory 13,000 26,000 tured. Data table Other information: Purchases of direct materials $ 75,000 Direct labor 85,000 Manufacturing overhead 38,000