It was the end of the accounting period for Patricia. Her company just wrapped up its busiest time of the year, as specialized laser-cut steel fire pits suddenly were a hot item. She was working on the inventory section of the company's balance sheet, planning to talk to the warehouse manager, who had records of all Finished Goods Inventory costs. Unfortunately, he was on leave, and his replacement was not well-informed. Patricia was able to gather the following information from the accounting records, which she hoped would be enough to complete the inventory section of the balance sheet. Beginning of Year End of year DM Inventory WIP Inventory FG Inventory DM Purchases DL Costs $9,000 $6,000 14,000 ? 3,000 ? 89,000 130,000 MOH Costs 110,000 Cost of Goods Manufactured 327,000 Cost of Goods Sold 315,000