. Assume during the year that Z Company had Direct Material Used of $9,175 and Direct labor Used of $10,400 and Overhead Used of $7,300 and Beginning Work-in-Process Inventory of $12,200 and Beginning Finished Goods Inventory of $26,720. The Cost of Goods Manufactured for the year was $28,750. The Cost of Goods Sold for the year was $48,400. QUESTION #1: How much was Ending Work-in-Process? QUESTION #2: How much was Ending Finished Goods?