L016-4 The flow of manufacturing costs through the ledger accounts of Superior Locks, Inc., in the cur- rent year is illustrated as follows in summarized form PROBLEM 16.3A The Flow of Manufacturing Costs through Ledger Accounts Materials Inventory Work in Process Inventory Beg. balance 19,0oo Beg. balance 13,000 $614,400 269,000 Ending balance $ 17,000 34,000 214,400 Ending balance Direct Labor Finished Goods Inventory Beg. balance 46,000 $131,300 $134,000 Ending balance $ 2,700 614,400 Ending balance 53,400 Manufacturing Overhead Cost of Goods Sold $214,400 $214,400 Instructions Indicate the following amounts requested. Some amounts are shown in the illustrated T accounts; others require short computations. (Show all computations.) Purchases of direct materials a. b. The cost of direct materials used Direct labor costs assigned to production c. d. The year-end liability for direct wages payable e. Total manufacturing costs charged to the Work in Process Inventory account during the cur- rent year f. The cost of finished goods manufactured The year-end balance in the Work in Process Inventory account. g. h. The cost of goods sold i. The total amount of inventory listed in the year-end balance sheet