Sheffield Corp. reported the following year-end information: Beginning work in process $56000 inventory Beginning raw materials 33000 inventory Ending work in process inventory 54000 Ending raw materials inventory 17000 Raw materials purchased 850000 Direct labor 440000 Manufacturing overhead 100000 How much is Sheffield's cost of goods manufactured for the year? $866000 $1408000 $1404000 $1406000 O O Crane Company reported the following year-end information: Beginning work in process $32000 inventory Beginning raw materials inventory 14000 Ending work in process inventory 34000 Ending raw materials inventory 12000 Raw materials purchased 560000 Direct labor 210000 Manufacturing overhead 120000 How much is Crane's total cost of work in process for the year? $892000 $922000 $890000 $924000 Using the following information, compute the direct materials used. Raw materials inventory, January 1 $10000 Raw materials inventory, December 30000 31 Work in process, January 1 18000 Work in process, December 31 12000 Finished goods, January 1 40000 Finished goods, December 31 32000 Raw materials purchases 1600000 Direct labor 760000 150000 Factory utilities Indirect labor 50000 Factory depreciation 400000 Operating expenses 420000 $1640000. $1610000. $1580000. $1600000 O O Assuming that the direct materials used are $1900000, compute the total manufacturing costs using the following information. Raw materials inventory, January 1 $20000 Raw materials inventory, December 40000 31 Work in process, January 1 18000 Work in process, December 31 12000 Finished goods, January 1 40000 Finished goods, December 31 32000 1920000 Raw materials purchases Direct labor 760000 150000 Factory utilities Indirect labor 50000 Factory depreciation 400000 Operating expenses 420000 $3266000. $3260000 $3680000. $3080000