Lumtra Inc. is a manufacturing company that produces watches globally. Information taken from the accounting records for the first quarter of the year is shown below: $11,000 Beginning raw materials inventory: Purchases of raw materials: $39,400 Ending raw materials inventory: $43,600 Direct labour: $27,700 Total manufacturing overhead: $23,700 Beginning work in process inventory: $10,700 Ending work in process inventory: $3,100 Yearly rent for production facility: $36,000 Yearly property taxes: $13,500 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