Beck Manufacturing reports the following information in T-accounts for the current year. Raw Materials Inventory Debit Credit Beginning 12,400 Purchases Available for use 58,000 70,400 Direct materials used 51,500 Ending 18,900 Work in Process Inventory Debit Credit Beginning 17,000 Direct materials used 51,500 25 Direct labor 29,100 Overhead 70,000 167,600 Cost of goods manufactured 152,900. Ending 14,700 Finished Goods Inventory Debit Credit Beginning 17,500 Cost of goods manufactured Available for sale. 152,900 170,400 Cost of goods sold 151,800 Ending 18,600 1. Prepare the schedule of cost of goods manufactured for the year. 2. Compute cost of goods sold for the year.