Before the daasier recovery apecialists clean the buldngs, Louise Dtchey, the company controter. is anocous to salvoge whatever recoeds she can to support an inserance ciaim for the destryed lnventory she is standing in what is les of the Aocounting Dopartmect Whit Trent Parker, the cost accountant " didnt know mud could smell se bad," Trent saye. "What should I be looking fort "Dont warry about beginning livenory numbers," reuponds Louse: "Weil get them from Int year's annual roport We need frist-quarter cost data." T was woning on the fist-quarler cesult just belore the storm hit" "Trent aayn. "Lok. my reports sta in my dosk drawer, But all 1 con make bed is that for the fint quarter, material purchases were $530000 and that drect labor, manutacturng overtead fother than indiect materials) and total manutacluring costs to acooura for were 5551,000 . 5214000 and \$1,491,000, renoectively Wait, and cost of goods avilable for sien was 51,615,000. Given our gross pruth of 30%, thafe all you should need. Trent is not sure about that, but decides yo see what he can do with this information Unique Displays designs and manufactures displays used in mobile devices. Serlous flooding throughout the rogion affected Unique Displays' taclities. Imventory was complelely ruined, and the corrpany's computer system, including all accounting rocords, was destroyed. B. (Click the icon to view additional information.) The beginning inventory numbers are as follows: (Click the loon to view beginning inventory numbers.) Requirement Dotermine the ending inventories of raw materials, work in process, and finished goods. Assume that Raw Materials lnwentory contains only direct materials Start by determining the ending inventory of raw materials by calculating the direct matorials used