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E2-25A (similar to) EQuestion Help Frasier Industries is calculating its Cost of Goods Manufactured at year-end. Frasier's accounting records show the following: The Raw Materials Inventory account had a beginning balance of $16,000 and an ending balance of $13,000. During the year, the company purchased $53,000 of direct materials. Direct labor for the year totaled $135,000, while manufacturing overhead amounted to $150,000. The Work in Process Inventory account had a beginning balance of $22,000 and an ending balance of $24,000. Assume hat Raw Materials Inventory contains only direct materials Compute the Cost of Goods Manutactured for the year. (Hint The first step is to calculate the direct materials used during the year) Beginning raw materials inventory $ 16,000 53,000 69,000 13,000 56,000 Plus: Purchases of direct materials Materials available for use Less: Ending raw materials inventory Direct materials used Compute the Cost of Goods Manufactured for the year. Frasier Industries Calculation of Cost of Goods Manufactured For Current Year Beginning work in process inventory Plus: Manufacturing costs incurred $ 22,000 Direct materials used Direct labor Manufacturing overhead $ 56,000 135,000 150,000 363,000 Total manufacturing costs to account for