Beck Manufacturing reports the information below for 2017. Raw Materials Inventory Begin. Inv. Purchases Avail. for use 11,300 51,500 62,800 DM used 48,000 End. Inv. 14,800 Work in Process Inventory Begin. Inv. DM used Direct labor Overhead Avail. for mfg. 17,000 48,000 33, 300 55, 500 153, 800 Cost of goods mfg 140,700 End. Inv. 13,100 Finished Goods Inventory Begin. Inv. Cost of goods mfg 140,700 Avail. for sale 160,000 19,300 Cost of Goods Sold 139,300 End. Inv. 20,700