Company to answer questions 20 and 21: Raw Materials Purchased-$45.000 Direct Labor costs -$55,000 Factory Overhead-- $32,000 Raw Materials, beginning- -$25,000 Raw Materials, ending-- -$30,000 Work in Process, beginning----$28,000 Work in Process, ending- -$18,000 Finished Goods, beginning---$28,000 Finished Goods, ending-- Question 20 -$37,000 What is Luke Company's Cost of Goods Manufactured? O $97,000 O $117,000 O $173,000 O $137,000 Question 21 What is Luke Company's Cost of Goods Sold? O $137,000 O $128,000 $118,000 $147,000 4 pts 4 pts