Direct Materials Beginning Ending Indirect Costs 35 90 86 Sales 500 Work in Process Direct Labor ? Beginning 67 Ending 50 Cost of Goods Sold 400 Finished Goods Purchases 115 Beginning 45 Ending 47 Calculate the following (show all of your work): A. Direct Labor B. Gross Profit DIRECT MATERIALS WORK IN PROCESS FINISHED GOODS COST OF GOODS SOLD DIRECT LABOR OVERHEAD