Beginning Direct Materials $ 6,000 Ending Direct Materials 9,000 Beginning Work-in-Process Inventory 12,000 Ending Work-in-Process Inventory 17,000 Beginning Finished Goods Inventory 3,000 Ending Finished Goods Inventory 5,000 Manufacturing Overhead 21,000 Direct labor 30,000 Direct materials used in production 95,000 1. What is cost of direct materials purchased? 2. What is the cost of goods manufactured?