Fished goods inventory work in process inventory January o fight, Inc, manufactures contorters. The estimated ones on Samary for frished goods, work in process and mater were $39,000, $31.000 and $29,000 ck in process, and materials were $45.00 $35,000 and $19.000 respectively Direct materials purchases were $560,000, direct tabor was $247,000 for the year and factor pare a cost of goods said budget for Sheep Tight, Inc Sleep Tight, lec Cost of Goods Sold Budget For the Year Ending December 31 actively The des December 21 for f ehead was $157.000 Dract materials, Janary L Direct materials purchases Coil of det matariats avalable for Less dret materials inventary, December 31 Cest of materials placed in production Crect (abo Factory head Total manufacturing co Total work in pra dong the ped Lass work in process inventory, December 31 Cest of good manufactured Cost of nished gods availabe for sa La fet goods inverts Decanber 31 Cot of goods sold 000 0000