All Process Inventory, Ending Finished Goods Inventory, Ending 38,000 138,600 Question 2 3 marks A Corporation makes irrigation sprinkler systems for farmers. The new controller for the organization can find only partial information for the past year, which is presented below. Direct materials used Total manufacturing costs Manufacturing overhead Direct labor Ending Work in Process Inventory Cost of Goods Manufactured Beginning Work in Process Inventory Ending Finished Goods Inventory Beginning Finished Goods Inventory Cost of Goods Sold Required: Using the information given compute the unknown values Support your answers by T-accounts. 18 Question 3 3 marks The cost of wood used to build furniture is a 1. Direct materials cost 2. Direct labor cost