Question 2 January February March Beginning inventory, raw material $ 0 $20,000 $10,000 Ending inventory, raw material 20,000 E 30,000 Purchases of raw material 90,000 85,000 Direct material Used in Production A 95,000 50,000 Direct labor 200,000 F 125,000 Manufacturing overhead B 150,000 160,000 Total manufacturing costs 520,000 345,000 K Beginning inventory, work in process 0 30,000 35,000 Ending inventory, work in process 30,000 35,000 15,000 Cost of goods manufactured 490,000 G LA