The following balances are from the accounts of Santa Maria Parts: Direct materials inventory Work-in-process inventory Finished goods inventory July 1 (Beginning) $ 87,800 80,600 89,000 September 30 (Ending) $ 105,400 48,200 83,000 Direct materials purchased during the quarter amount to $590,000, and the cost of goods sold for the quarter was $1,850,000. Required: Prepare a cost of goods sold statement. Manufacturing costs Direct materials: SANTA MARIA PARTS Cost of Goods Sold Statement For the Quarter Ended September 30 Materials available Direct materials used Total manufacturing costs Total costs of work-in-process S 0 $ 0 0 $ 0