Raw Material Inventory a. 59000

Beginning Balance 22,000

Purchases 50,000

Ending Balance 13,000

WIP Inventory

Beginning Balance 71,000

DM b. 59,000 c. 161,000

DL 47,000

OH 67,000

Manufacturing Overhead

78,000 63,000

d. 15,000

FG Inventory

Beginning Balance 98,000

e. f.

Ending Balance 115,000

Cost of Goods Sold

g,

h. 15,000

Cannot figure out e. f. and g.