Case A Sales ?(13) Beg. Inventory, Raw Material ?(14) Ending, Inventory, Raw Material Purchases of Raw Material 180,000 20,000 Direct Material Used 140,000 Direct Labor ?(15) Manufacturing overhead 500,000 Total Manufacturing Costs 1,040,000 Beginning Inventory, Work in Process 70,000 Ending Inventory, Work in Process ?(16) Cost of goods manufactured 1,050,000 Beginning inventory, Finished goods 100,000 Cost of goods available for sale ?(17) Ending Inventory, finished goods ?(18) Cost of goods sold 1,090,000 Gross Margin 510,000