If 149100 units are started into production there was no beginning work in process, and 49500 units are in process at the end of the period, how many units were completed and transferred out? 49500 198600. 99600. 149100. Concord Corporation reported the following year-end information: $53000 24000 Beginning work in process inventory Beginning raw materials inventory Ending work in process inventory Ending raw materials inventory Raw materials purchased Direct labor Manufacturing overhead 49000 29000 760000 440000 100000 How much is Concord's cost of goods manufactured for the year? $1291000 $755000 $1295000 $1299000 Waterway Industries developed the following data for the current year: $220000 124000 Beginning work in process inventory Direct materials used Actual overhead Overhead applied Cost of goods manufactured Total manufacturing costs 268000 196000 244000 660000 Waterway Industries's direct labor cost for the year is $72000. $244000. $330000. $196000