REQUIREMENT 3: Complete the Answer Key for the cost computations shown. Raw Materials Beginning inventory Purchases Materials Available for use Ending inventory Materials used in production $ 342 1,533 79 321 ? 10 Work in Progress Inventory Beginning inventory Materials used in production Direct Labor Factory Overhead applied Manufacturing costs incurred Ending inventory Cost of Goods Manufactured $ 932 ? 11 11,535 ? 12 22,441 935 ?13 Finished Goods Inventory Beginning inventory ?14 Cost of Goods Manufactured ? 15 Inventory Available for Sale $25,002 Ending inventory ? 16 Cost of Goods Sold 21,788 Onswer Key 9. 10. 11. 12. 13. 14. 15. 16.