Problem 16.3A The Flow of Manufacturing Costs through Ledger Accounts (LO16-4) of manufacturing costs through the ledger accounts of Superior Locks, Inc., in the current year is illustrated as follows in summarized form. Materials Inventory Work in Process Inventory Beg. balance 13,000 269,000 Ending balance $17,000 Beg. balance 19,000 $614,400 134,000 214,400 Ending balance ? Direct Labor Finished Goods Inventory $134,000 Beg. balance $ 46.000 614,400 $131,300 Ending balance $,2.700 Ending balance $ 53,400 Work in Process Inventory Materials Inventory Beg. balance Beg. balance 19,000 134,000 BO 214,400 269,000 $614,400 Ending balance $17,000 Ending balance Finished Goods Inventory Direct Labor $131,300 $134,000Beg. balance $ 46,000 Ending balance 2.700 Ending balance $53,400 Cost of Goods Sold Manufacturing Overhead $214,400 214,400 Required Indicate the amounts requested below. Some amounts are shown in the illustrated T accounts; others require short computations a. Compute the amount of purchases of direct materials b. Compute the amount of the cost of direct materials used. c. Compute the amount of direct labor costs assigned to production d. Compute the amount of the year-end liability for direct wages payable e. Compute the amount of total manufacturing costs charged to the Work in Process Inventory account during the current year f. Compute the amount of the cost of finished goods manufactured g. Compute the amount of the year-end balance in the Work in Process Inventory account h. Compute the amount of the cost of goods sold i. Compute the amount of the total amount of inventory listed in the year-end balance sheet a. Purchases of direct materials b. Cost of direct materials used C. Amount of direct labor costs d. Amount of year-end liability for direct labor e. Total manufacturing costs S 269,000 134,000 $ 2,700 Cost of finished goods manufactured