Introduction to Managerial Accou E18-21 Com 4 Computing cost of goods manufactured and cost of goods sold the following information for a manufacturer to compute cost of goods manufac tured and cost of goods sold: Learning Objective COGM: $211,000 Beginning $ 27,000 40,000 18,000 Ending $28,000 32,000 25,000 Balances: Direct Materials Work-in-Process Inventory Finished Goods Inventory Other information: Purchases of direct materials Direct labor Manufacturing overhead $ 73,000 88,000 43,000