A manufacturer reports partially completed T-accounts for this year. Note: Assume all raw materials were used as direct materials. Raw Materials Inventory Debit Credit Beginning Purchases 12,200 59,100 Available for use 71,300 Direct materials used Ending 21,200 Work in Process Inventory Debit Credit Beginning 17,200 Direct materials used Direct labor Overhead ? 34,900 58,400 160,600 Cost of goods manufactured ? Ending 13,900 Finished Goods Inventory Debit Credit Beginning 22,400 Cost of goods manufactured ? Available for sale 169,100 Cost of goods sold ? Ending 22,200 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute cost of goods sold for the year. Partial Income Statement For Year Ended December 31 Cost of goods sold Goods available for sale 0 n