PROBLEM 1 Brigette & Company had the following beginning and ending inventories for the year 2000: Raw materials.... Work in process. Finished goods.. During 2000, the following costs were incurred: Purchase of raw materials. Direct labour................. Manufacturing overhead.. Beginning Ending $80,000 $104,000 40,000 57,200 30,000 54,000 $520,000 400,000 840,000 Instructions: Prepare a statement of cost of goods manufactured.