Homework i Saved Beck Manufacturing reports the following information in T-accounts for the current year. Raw Materials Inventory Debit Credit Beginning Purchases 12,300 53,000 Available for use 65,300 Direct materials used 50,000 Ending 15,300 Work in Process Inventory Debit Credit Beginning 16,200 Direct materials used 50,000 Direct labor 27,900 Overhead 65,000 159,100 Cost of goods manufactured: 144,700 Ending 14,400 Finished Goods Inventory Debit Credit Beginning Cost of goods manufactured 18,400 144,700 Available for sale 163,100 Cost of goods sold 142,200 Ending 20,900