Joyers Co. is a manufacturing company that produces couches globally. Information taken from the accounting records for the first quarter of the year is shown below: Beginning raw materials inventory: $14,000 Purchases of raw materials: $35,000 Ending raw materials inventory: $9,400 Direct labour: $13,800 Total manufacturing overhead: $22,300 Beginning work in process inventory: $10,700 Ending work in process inventory: $4,400 Yearly rent for production facility: $30,000 Yearly property taxes: $17,000 1. Calculate raw materials available for use. (2 marks) Number 2. Calculate the raw materials used in production. (2 marks) Number 3. Calculate the total manufacturing costs. (3 marks) Number 4. Calculate cost of goods manufactured. (3 marks) Number