Compute the cost of Good Manufactured and Cost of Goods Sold for West Nautical Company for the most recent yew using the amounts described tret Antume that Raw Materials inventory curtains only deed materials (Click the icon to view the data) Start the calculation for cost of poods manafactured by calculating the direct materials used Weat Nautical Company Calculation of Direct Materials and For Cars Year Plus Les Dved materials used Beginning raw materials inventory Beginning work in process inventory Cost of goods manufactured Direct labor Ending raw materials inventory Ending work in process inventory Manufacturing overhead Materials available for use Purchases of direct materials Total manufacturing costs incurred during the period Total manufacturing costs to account for Beginning End of End of of Year Year Year $ $ 11,500 $ Raw materials inventory Work in process inventory Finished goods inventory Purchases of direct materials 23,000 $ 35,000 $ 20,000 $ $ 25,000 Insurance on plant 31,000 Depreciation-plant building and equipment 22,000 Repairs and maintenance-plant 74,000 Marketing expenses 86.000 General and administrative expenses $ 13,400 3,700 $ 77,000 $ 28,500 $ Direct labor $ Indirect labor $ 42.000