Materials Activity Raw materials purchases $548,000 Raw materials Inventory, beginning $149,500 Raw materials available for use in production $697500 Raw materials Inventory, ending $183,000 Production Activity Direct labor used in production $366,000 Work In process Inventory, beginning $88,500 Direct materials used in production $514500 Total work in process $ Cost of goods manufactured $1,597,500 Factory overhead used in production $766,000 Work In process Inventory, ending $ Sales Activity Finished goods Inventory, beginning $ LA Cost of goods available for sale $1,742,250 Cost of goods sold Finished goods Inventory, ending $140,350 +A Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) Direct materials used $ 150,880 34,290 Direct labor used 75,400 46,120 Factory overhead 122,400 33,240 60,675 Total manufacturing costs 243,900 239,100 Work in process inventory, beginning 57,320 8,645 Total cost of work in process 290,125 Work in process inventory, ending 22,945 11,650 Cost of goods manufactured 265,820