Question 2 Haver Corporation has provided the following data concerning last month's operations. Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor cost Manufacturing overhead applied to Work in Process $ 32,000 $ 4,000 58,000 $ 84,000 Raw naterials inventory Work in process inventory Pinished goods inventory Beginning $10,000 $58,000 32,000 Ending $16,000 $74,000 $49,000 How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold? $180,000 $148,000 $131,000 $134,000