Direct Labor 55,000 Direct Material, ending 23,000 Direct Materials Purchases 60,000 Direct Materials, beginning 34,000 Finished Goods, beginning 65,000 Finished Goods, end 58,000 Manufacturing Overhead 120,000 Sales 500,000 Freight in 1,000 Purchase Discounts 500 Work in Process, beginning 35,000 Work in Process, end 28,000 Compute in good form: 1. Direct Material Available for Use 2. Direct Materials Used 3. Total Manufacturing Costs 4. Cost of Good Manufactured 5. Goods Available for Sale 6. Cost of Goods Sold 7. Gross Profit