Beck Manufacturing reports the information below for 2015. Raw Materials Inventory Beg + Purchases 12,700 54,500 Avail for use 67,200 48,500 Materials used End. Inv. 18,700 Work in Process Inventory Beg Materials Labor 16,200 48,500 30,500 69,500 Avail for mfg. 164,700 Cost of goods mfg 151,200 End. Inv. 13,500 Finished Goods Inventory Begin. Inv. Cost of goods mgs 19,900 151,200 Avail for sale 171,100 Cost of Goods Sold 151,000 End. Inv. 20,100