Company 1 Company 2 Company 3 Direct Materials Inventory, beginning $14,000 $ $5,00 Purchases of direct materials 90,200 50,60 Total direct materials available for use 390,000 101,300 Direct Materials Inventory, ending 25,000 Direct materials used in production 71,200 Direct labor 214,000 25,00 Total manufacturing overhead 254,400 97,500 64,30 Total manufacturing cost 191,000 138,30 Work in Process Inventory, Beginning 148,500 38,00 Work in Process Inventory, Ending 51,000 43,700 Cost of goods manufactured 816,400 103,45 Finished Goods Inventory, beginning 37,000 Cost of goods available for sale 393,000 140,05 Cost of goods manufactured 816,400 103,45 Finished Goods Inventory, beginning 37,000 Cost of goods available for sale 393,000 140,05 Finished Goods Inventory, ending 14,600 Cost of Goods Sold $796,400 $ $108,40 Company 2 Company 3 Company 4 $5,000 $125,500 90,200 50,600 221,800 101,300 34,600 71,200 25,000 324,400 97,500 64,300 191,000 138,300 915,200 148,500 38,000 43,700 47,600 103,450 920,300 36,000 393,000 140,050 191,000 138,300 915,200 148,500 38,000 43,700 47,600 103,450 920,300 36,000 393,000 140,050 14,600 42,200 $108,400 $