Requirement 1. Show how to compute cost of goods manufactured. Use the following amounts: direct materials used ($ 29 comma 000$29,000), direct labor ($ 13 comma 000$13,000), manufacturing overhead ($ 27 comma 000$27,000), beginning work in process inventory ($ 6 comma 000$6,000), and ending work in process inventory ($ 7 comma 000$7,000).