Exercise 14-15 Schedule of cost of goods manufactured and cost of goods sold LO P1, P2 Beck Manufacturing reports the following information in T-account form for 2019. Raw Materials Inventory Begin. Inv. Purchases Avail. for use End. Inv. 11,900 51,000 62,900 DM used 51,500 11,400 Begin. Inv. DM used Direct labor Overhead Manuf. costs Work in Process Inventory 14,800 51,500 33,500 63,000 162,800 Cost of goods manuf. 148,800 End. Inv. 14,000 Finished Goods Inventory Begin. Inv. Cost of goods manuf. Avail. for sale End. Inv. 19,300 148,800 168,100 Cost of Goods Sold 147,700 20,400