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 $ 406 ? 9 1,915 518 ? 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 $ 244 ? 11 10,535 ? 12 24,614 844 ? 13 Finished Goods Inventory Beginning inventory Cost of Goods Manufactured ? 14 ? 15 Inventory Available for Sale $28,319 Ending inventory ? 16 Cost of Goods Sold 22,681 Answer Key