Compute the Cost of Goods Manufactured and Cost of Goods Sold for East Aquatic 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. East Aquatic Company Calculation of Direct Materials Used For Current Year Plus: Less: Direct materials used Calculate the cost of goods manufactured. East Aquatic Company Calculation of Cost of Goods Manufactured For Current Year Plus: Manufacturing costs incurred