Sales Raw materials, beginning Net purchases Raw materials, end Raw materials used Direct labor Factory overhead ? C. Total manufacturing cost 545,000 Working in progress beginning 279,000 Working in progress end 318,000 Finished goods beginning ? D. Finished goods end 456,000 Cost of goods Sold 850,000 Gross profit ? E Note: Direct labor is 150% of Factory overhead. Compute and write your answers in ?A. ?B. ?C. ?D. ?E. 1,000,000 ? A 60,000 130,000 170,000 ? B