rough inventory accounts estion 2 of 2 < -/48 EE Company 1 Company 2 Company 3 Direct Materials Inventory, beginning $15,000 $6,000 Purchases of direct materials 91,200 51,600 Total direct materials available for 393,000 101,300 use Direct Materials Inventory, ending 26,000 Direct materials used in production 71,200 Direct labor 214,000 25,000 Total manufacturing overhead 254,400 95,500 64,300 Total manufacturing cost 194,000 138,300 Work in Process Inventory, Beginning 147,500 38,000 Work in Process Inventory, Ending 48,000 43,700 Cost of goods manufactured 816,400 103,450 Finished Goods Inventory, beginning 38,000 MAIL