Compute the Cost of Goods Manufactured and Cost of Goods Sold for Crystal Bay Company for the most recent year using the amounts described next. Assume that Raw Materials Inventory contains only direct materials. (Click the icon to view the data.) Start the calculation for cost of goods manufactured by calculating the direct materials used. Crystal Bay Company Calculation of Direct Materials Used For Current Year Plus: Less Direct materials used Data table Beginning End of of Year Year Raw materials inventory $ 22,000 $ 30,000 Insurance on plant End of Year $ 8,500 Work in process inventory $ 43,000 $ 28,000 Depreciation-plant building and equipment $ 13,400 Finished goods inventory $ 18,000 $ 20,000 Repairs and maintenance-plant $ 3,900 Purchases of direct materials $ 78,000 Marketing expenses $ 84,000 Direct labor. $ 83,000 General and administrative expenses $ 27,500 Indirect labor $ 38,000 Print Done - 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 ec