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Perfect Fit Shoe Company makes loafers. During the most recent year, Perfect Fit incurred total manufacturing costs of $18,300,000. Of this amount, $2,500,000 was direct materials used and $11,800,000 was direct labor. Beginning balances for the year were Raw Materials Inventory, S800,000: Work-in-Process Inventory. $600,000; and Finished Goods Inventory, $1,000,000. At the end of the year, balances were Raw Materials Inventory, $700,000; Work-in-Process Inventory, $1,400,000; and Finished Goods Inventory, $510,000. Requirements Analyze the inventory accounts to determine: 1. Cost of raw materials purchased during the year. 2. Cost goods manufactured for the year. 3. Cost of goods sold for the year. $ 2,500,000 Direct Materials Direct Materials Used Beginning Raw Materials Inventory Ending Raw Materials Inventory Purchases (800,000) 700.000 2.400.000 2. Cost of goods manufactured for the year. Work-in-Process Beginning Work-in-Process Inventory Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For MULO Ending Work-in-Process Inventory Cost of Goods Manufactured