GoodrowGoodrow Industries is calculating its Cost of Goods Manufactured at year-end. The company's accounting records show the following: The Raw Materials Inventory account had a beginning balance of $ 15 comma 000$15,000 and an ending balance of $ 12 comma 000$12,000. During the year, the company purchased $ 69 comma 000$69,000 of direct materials. Direct labor for the year totaled $ 131 comma 000$131,000, while manufacturing overhead amounted to $ 148 comma 000$148,000. The Work in Process Inventory account had a beginning balance of $ 30 comma 000$30,000 and an ending balance of $ 21 comma 000$21,000.