Clear Bay Company Calculation of Cost of Goods Manufactured For Current Year i Data Table Beginning work in process inventory $ 39,000 Beginning End of End of Manufacturing costs incurred Direct labor Direct materials used Plus: of Year Year Year $88,000 7,000 Raw materials inventory Work in process inventory . . . .. 39,000 30,000 Depreciation-plant building and equipment .. . $ 12,700 Finished goods inventory . . . . . . . $ 20,000 $ 29,000 Repairs and maintenance-plant . . . . . . . . . . $ 4,000 Purchases of direct materials Direct labor Indirect labor $ 25,000 27,000 nsurance on plant Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured 30,000 $ 45,000 Choose from any list or enter any number in the input fields and then click C Print Done