Compute the Cost of Goods Manufactured and Cost of Goods Sold for Quality Acquatic Company for the most recent year using the amounts described next. Assume that Raw Materials Inventory contains only direct materials EEB (Click the icon to view the data.) Start the calculation for cost of goods manufactured by calculating the direct materials used. Quality Acquatic Company Calculation of Direct Materials Used For Current Year Data Table End of Year $ 9,000 $12,500 $4,300 $ 79,000 $ 29,500 Beginning End of of Year $23,000 S 26,000nurance on plant $35,000 S 29,000 Depreciation-plant building and equipment $19,000 S 28,000 Repairs and maintenance-planl Year 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 Raw materials inventory Work in process invenfory Finished goods inventory Purchases of direct materials Direct labor Indirect labor 72,000 Marketing expenses S 86,000 General and administrative expenses S 39,000 Print Done