Assume the following information pertaining to Star Company: Finished goods inventory Work in process inventory Direct materials Costs incurred during the period are as follows: Total manufacturing costs Factory overhead Direct materials used Cost of goods sold is calculated to be: Beginning $ 151,000 Ending $ 142,900 99,000 134,500 121,500 150,300 $ 924,000 213,000 167,900 $916,600. $922,600. $909,600. $901,500. $896,600