Beck Manufacturing reports the following information in T-accounts for the current year. Raw Materials Inventory Debit Credit Beginning 10,200 Purchases 46,000 Available for use 56,200 Direct materials used 52,500 Ending 3,700 Work in Process Inventory Debit Credit Beginning 18,000 Direct materials used 52,500 Direct labor 29,100 Overhead 63,000 162,600 Cost of goods manufactured 148,400 Ending 14,200 Finished Goods Inventory Debit Credit Beginning 20,800 Cost of goods manufactured 148,400 Available for sale 169,200 Cost of goods sold 150,300 Ending 18,900