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 14,800 Purchases 63,000 Available for use 77,800 Direct materials used Ending 23,800 Work in Process Inventory Debit Credit Beginning 19,800 Direct materials used Direct labor Overhead ? 37,500 61,000 172,300 Cost of goods manufactured Ending 15,200 Finished Goods Inventory Debit Credit Beginning 23,700 Cost of goods manufactured Available for sale 180,800 Cost of goods sold Ending 24,800 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 Cost of goods sold