An examination of the accounting records of Lovato Arm Bar Manufacturing Co. showed the following information for 2019: Beginning Balance January 1 Ending Balance December 31 $962.000 $884,000 Direct Materials Inventory Work-in-process inventory $1,345,000 $1,230,000 Finished goods inventory $312,000 $304,000 Direct materials used during the year amounted to $1,079,000 and Cost of Goods Sold for the year was $1,359,000. Costs of direct materials purchased during the year was [ Select] Cost of goods manufactured during the year was [ Select ] Total manufacturing costs incurred during the year were [ Select ]