Beck Manufacturing reports the following information in T-accounts for the current year: \begin{tabular}{|l|} \hline BECK MANUFACTURING \\ Partial Income Statement \\ For Year Ended December 31 \\ \hline Cost of goods sold \\ \hline Goods available for sale \\ \hline \\ \hline Cost of goods sold \\ \hline \end{tabular} Required information [The following information applies to the questions displayed below] The following year-end information is taken from the December 31 adjusted trial balance and other records of Leone Company Required: Identify each cost as either a product cost or a period cost If a product cost, classify at as direct materials, direct labor, or factory overhead. If a pertod cost, classify it as a selling expense or a general and administrative expense (Leave no cell blank. Enter "NA Not a product cost" or "NA - Not a period cost" for expenses that are not product cost or period cost.) Raw materials inventory, beginning Raw materials inventory, ending Work in process inventory, beginning Sales Work in process inventory, ending Finished goods inventory, beginning Finished goods inventory, ending $142,600147,60043,602,413,6047,6060,6068,60 LEONE COMPANY Schedule of Cost of Goods Manufactured For Year Ended December 31 Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured \begin{tabular}{|l|l|} \hline LEONE COMPANY \\ \hline & Income Statement \\ \hline For Year Ended December 31 \\ \hline Cost of goods sold \\ \hline & \\ \hline Goods available for sale \\ \hline Cost of goods sold & \\ \hline & \\ \hline \end{tabular}