Current information for the Austin Company follows: All raw materials used were traceable to specific batches of product. Austin Company's cost of goods manufactured for the year is: 15200 Beginning raw martials inventory Beginning Goods in process inventory Ending Goods in process inventory Ending raw martials inventory Direct labor 22400 28000 16600 42800 30000 Total factory overhead raw martials purchase 60000 $131,400 $125,800 $137.000 $189.000 $128,600