Bea RM INV End RM INV Bea WIP INV End WIP INV Bea FG IND End FG INV Dir Mat Purch Dir Lab Fact OH $35,000 $15,000 $30,000 $25,000 $ 15,000 $ 12,000 $5,000 $ 35,000 $ 20,000 D Calculate Cost of Goods Manufactured 2) Calculate Cost Of Goods Sold