Compute the cost of Goods Manufactured and Cost of Goods Sold for Blue Sea 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.) Blue Sea Company Calculation of Direct Materials Used For Current Year Beginning raw materials inventory 21000 76000 Plus: Purchases of direct materials Materials available for use 34000 Loss Ending raw materials inventory Direct materials used imilar to Q i Data Table - X End of Year $ ate $ Beginning End of of Year Year 21,000 $ 34,000 Insurance on plant... 38,000 $ 29,000 Depreciation-plant building and equipment. $ 17,000 $ 23,000 Repairs and maintenance-plant $ 76,000 Marketing expenses... $ 86,000 General and administrative expenses. S 46,000 Raw materials inventory ... Work in process inventory Finished goods inventory Purchases of direct materials Direct labor Indirect labor 8,500 $ 12,600 4,200 $ 78,000 $ 25,500 SS aw use Print Done nylig CHECK