Please answer "Beck Manufacturing reports the information below for 2015."

Beck Manufacturing reports the information below for 2015 Raw Materials Inventory Beg +Purchases 12,200 51,500 Avail for use 63,700 Materials used 47,500 End. Inv. 16,200 Work in Process Inventory Beg Materials Labor Overhead 16,000 47,500 27,900 61,500 Avail for mfg 152,900 Cost of goods mfg 139,900 End. Inv. 13,000