The following balances are from the accounts of Tappan Parts: Direct materials inventory Work-in-process inventory Finished goods inventory January 1 (Beginning) $ 22,000 32,180 5,109 December 31 (Ending) $ 24,800 28,600 6,800 Direct materials used during the year amount to $46,300 and the cost of goods sold for the year was $52,600 Required: Drac at feedsaldetata Required: Prepare a cost of goods sold statement. $ 32,100 TAPPAN PARTS Cost of Goods Sold Statement For the Year Ended December 31 Beginning work-in-process inventory Manufacturing costs: Direct materials: Beginning inventory is 22.000 Purchases 49.100 Materials available s 71,100 Less: Ending inventory 24,800 Direct materials used Other manufacturing costs Total manufacturing costs Total costs of work-in-process Less: Ending work-in-process Cost of goods manufactured Beginning finished goods inventory Finished goods available for sale Less: Ending finished goods inventory Cost of goods sold $ 46,300 $ 54,300 5.100 59,400 6,800 $