Finished Goods. 3. Manufacturing costs. Selected data concerning last year's operations of Televans Company are as follows (000s omitted): Inventories Beginning Ending Finished goods.. $90 $110 Work in process.... Materiais....... 80 30 75 85 Other data: Materials used........ Total manufacturing costs charged to jobs during the year (includes materials, direct labor, and factory overhead applied at a rate of 60% of direct labor cost) Cost of goods available for sale.............. Marketing and administrative expenses.......... Required: Compute the following: (1) Cost of materials purchased. (2) Direct labor cost charged to production. (3) Cost of goods manufactured. (4) Cost of goods sold. $326 686 826 25 (ICMA adapted)