TB MC Qu. 7-37 (Algo) The financial records for the Harrison Manufacturing... The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts Direct Materials Inventory Beg. Bal. 8,900 7 Transferred Out Purchases ? Cost of Goods Sold 66,000 Finished Goods Inventory Beg. Bal. ? Transferred Out End. Bal. 7,300 Work-in-Process Inventory Beg. Bal. 8,400 7 Transferred Out Materials 19,800 Labor 14,400 Overhead 8,900 End. Bal. Transferred in 40,400 End. Bal. 5, 100 What is the amount of the materials purchased