All raw materials are used as direct materials. Determine the amounts of direct materials used, cost of goods manufactured, and cost of goods sold for 2021, respectively. Paragraph V BIUA Ev V + v . . . Direct materials $ used Cost of goods manufactured Cost of goods soldQuestion 14 (14 points) Saved Crystal Soda produces a lemon-lime soda. At the end of 2021, the accounting records of the company shows the following. December December 31, 2021 31, 2020 2021 Work-in-process $ $ $ inventory 8,000 12,000 Plant janitor services 4,900 Raw materials $ $ Direct materials $ inventory 5,000 1,800 purchased 52,000 Finished goods $ $ inventory 15,200 Selling expense $ 11,000 1,400 tA Direct labor 45,800 $ Indirect labor 37,000 Rent on tA manufacturing plant 7,600 All raw materials are used as direct materials. Determine the amounts of direct materials used, cost of goods manufactured, andUse the information below for questions 15 and 16. You may refer to the process costing worksheet here Process Costing Worksheet Rocky Springs produces bottled water. The company purchases spring water, stores the water in large tanks, and then runs the water through the filtration and bottling processes. The Filtration department began January 2021 without any work-in-process inventory and processes 169,000 liters of spring water. Of which, 147,000 liters were completed and transferred to the bottling department. The remaining 22,000 liters remained as work-in-process inventory and were 85% through the way of the filtration process as of the end of January 2021. At the Filtration department, water is added in the beginning of the filtration process and conversion costs are incurred evenly throughout the process. In January 2021, the Filtration department incurred the following costs: Purchase of water $ 30,420 Direct labor tA 35,650 Manufacturing overhead $ 27,316transferred out) Cost per equivalent $ $ units Format B T UV A Ev E V + V Direct Conversion materials costs Number of total equivalent units (including both WIP inventory and units transferred out) Cost per equivalent unitsQuestion 15 (8 points) Saved Provide the information required below (step 4 of the worksheet): Direct Conversion materials costs Number of total equivalent units (including both WIP inventory and units transferred out) Cost per equivalent $ units $ Format v BIUA Ev v + Direct Conversion materials costs Number of total equivalent units (including both WIPQuestion 16 (8 points) Saved Determine the cost for the units transferred out and the cost for the ending WIP inventory, respectively. Format BIU A / E + V .. . Cost of units Cost of ending transferred out WIP inventory tA $