AKL, Inc. uses a predetermined overhead rate of 150% of direct labor cost. The following information is available for the current year: Beginning Raw materials 4,200 Raw materials purchased 120,000 Indirect materials 7,000 Raw materials, ending 6,400 Direct Labor 53,620 Indirect labor 17,400 Finished goods, Beginning 45,000 Overhead put into production (does not include indirect labor & materials) 53,930 Beginning Work-in-Process 7,500 Ending Work-in-Process 6,100 Ending Finished Goods 16,150 Use this information to answer questions 13-15. Question 13 (4 points) Calculate direct materials used in production Question 14 (4 points) Calculate Cost of Goods Manufactured Question 15 (4 points) Calculate Cost of Goods Sold