Lumtra Inc. is a manufacturing company that produces candles globally. Information taken from the accounting records for the third quarter of the year is shown below: Beginning raw materials inventory: $10,500 Purchases of raw materials: $23,800 Ending raw materials inventory: $29.000 Direct labour: $16,700 Total manufacturing overhead: $21,200 Beginning work in process inventory: $13,700 Ending work in process inventory: $11,700 Yearly rent for production facility: $24,000 Yearly property taxes: $14,500 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