Raw Materials Inventory Beginning Balance 22,000 Purchases 50,000 (a) Ending Balance 17,000 Work in Process Inventory Beginning Balance 81,000 DM (b) (c) DL 43,000 OH 71,000 Ending Balance 82,000 Manufacturing Overhead 95,000 85,000 (d) Finished Goods Inventory Beginning Balance 95,000 (e) (f) Ending Balance 101,000 Cost of Goods Sold (g) (h)