Beg. direct materials ending direct materiais beg. Work in progress inventory ending work in progress inventory beg. finished goods inventory ending finished goods inventory manufacturing overhead direct labor direct materials used in production 6000 9000 12000 17000 3000 5000 21000 30000 95000 COST of direct materials purchased a) 3000 c) 98000 b) 92000 d) 110000 Cost Of goods manufactured a) 125000 C) 140,000 b) 141000 d) 151000