Problem 3, (15 Points) Haggan Manufactur ing Inc. provided the following Information for the year 'urchases-Direct Materials t Utilities and ndirect Materials ndirect Labor ing Balance Work-in-Process ventory nding Balance Direct Materials rect Labor tion on Factory Plant and 18,000 quipment inning Balance-Work-in-Process nventory inning Balance Direct Materials Required: Determine the following a. What is the Direct material transferred? b. What is the Cost of Goods Manufactured? What is the Cost of Goods Sold? c. 2-70 PUrcnases