Question 2 (Total: 38 marks) Following are the account balances for the DC Company in 2018: Beginning of 2018 Ending of 2018 Direct materials inventory 26,500 27,000 Work-in-process inventory 30,500 28,400 Finished-goods inventory 16,500 22,100 Purchases of direct materials 79,000 Direct manufacturing labor 24,500 Indirect manufacturing labor 18,600 Plant insurance 7,900 Depreciation-plant, building, and equipment 11,800 Repairs and maintenance-plant 3,500 Marketing, distribution, and customer-service costs 87,900 General and administrative costs 26,500 Required: 1. Prepare a schedule for the cost of goods manufactured for 2018