Donnyelle industries is calculating its Cost of Goods Manufactured at yoar-end. The company's accounting records show the following: The Raw Materials inventary accourt had a beginning balan of $19.000 and an ending balance of $15,000. During the yoar, the company purchased $68,000 of direct materials. Divect labor for the year totaled $125,000, whilo manutacturing overhead amounted to $153,000. The Work in Process lrventory account had a beginning balance of $26,000 and an ending balance of $23,000. Assume that Rarw Materials inventory contains only dreet materials. Compute the Cost of Goods Manufactured for the year. (Hint. The first step is to calculate the drect matorials used during the year) 5tart by calculating the drect materials used during the year