\begin{tabular}{|l|r|r|} \hline Endi Inc & 2021 & 2022 \\ \hline Materials & 100,000 & 80,000 \\ \hline Work In Progress & 64,000 & 56,000 \\ \hline Finished Goods & 140,000 & 170,000 \\ \hline Manufactured Goods & & \\ \hline Direct Material & 657,000 & \\ \hline Direct Labor & 230,000 & \\ \hline Manufacturing overhead & 378,000 & \\ \hline \end{tabular}