ces The following chart shows how costs flow through a business as a product is m Compute the cost amounts in the empty boxes. Materials Activity Raw materials purchases $546,000 for use in production Raw materials Raw materials available Inventory, beginning $149,000 - Production Activity Direct labor used in production $364,000 Work In process Inventory, beginning $88,000 Sales Activity Finished goods Inventory, beginning $ Direct materials used In production Total work in process $ Cost of goods manufactured $1,597,000 Cost of goods available for sale $1,742,000 Cost of goods sold Raw materials Inventory, ending $182,000 Factory overhead used in production $764,000 Work In process Inventory, ending Finished goods Inventory, ending $140,300