The following balances are from the accounts of Santa Maria Parts: Direct materials inventory July 1 (Beginning). $92,800 September 30 (Ending) $ 110,400 Work-in-process inventory. Finished goods inventory 85,600 94,000 53,200 88,000 Direct materials purchased during the quarter amount to $640,000, and the cost of goods sold for the quarter was $1,900,000. Required: Prepare a cost of goods sold statement.