Complete the flow of costs through the Garner Company's inventory accounts. Direct Materials 7,000 60,000 Work In Process 30,000 DL 60,000 MOH 90,000 Finished Goods 10,000 Cost of Goods Sold 17,000 72,000 49,500 DO NOT USE DOLLAR SIGNS OR COMMAS. FOR EXAMPLE 127300 A. What is the amount of direct materials issued into production? B. What is the cost of goods manufactured during the period? What is the cost of goods sold during the period?