Schedule of Cost of Goods Manufactured Direct Materials Used: Direct Materials Used Direct Materials Used Total Manufacturing Costs incurred during the Year Total Manufacturing Costs to Account For Cost of Goods Manufactured Data Table Balances: Beginning Ending $ 27,000 $ Direct Materials Work-in-Process Inventory Finished Goods Inventory 40,000 18,000 28,000 32,000 25,000 Other information: Purchases of direct materials Direct labor 73,000 88,000 43,000 Manufacturing overhead