Cost of Goods Manufactured and Sold The following data relate to three independent production periods of Riverside Manufacturing Materials: A B C Beginning inventory $52 $ 164 $110 Purchases ? 700 500 Ending inventory 74 100 ? Total material used 330 ? 440 Direct labor 580 960 800 Manufacturing overhead: Indirect material 96 ? 120 Indirect labor 160 150 350 Other ? 200 340 Total manufacturing overhead 520 480 ? Work in process inventories: Beginning Ending 70 ? 70 90 90 260 ? 100 Finished goods inventories: Beginning ? 400 80 Ending Cost of goods manufactured Cost of goods sold 335 120 330 1,384 ? ? 1,339 2,324 ?