Cost of goods sold statement: The following data relate to the Brockway Corporation Inventories Ending Beginning Finished goods $95,000 $110,000 Work in process 80,000 70,000 Direct Materials. 95,000 90,000 Cost incurred during the period: Costs of goods available for sales $684,000 Total manufacturing cost.. 584,000 Factory overhead 167,000 Direct materials used.. 193,000 Required: Cost of goods sold statement