The following balances are from the accounts of Santa Maria Parts: Direct materials inventory Work-in-process inventory Finished goods inventory July 1 (Beginning) $ 96,800 89,600 98,000 September 30 (Ending) $ 114,400 57,200 92,000 Direct materials purchased during the quarter amount to $680,000, and the cost of goods sold for the quarter was $1,940,000. 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 $ 0 $ 0 S 0