The following balances are from the accounts of Tappan Parts. January 1 (Beginning) $ 962,000 $1,354,000 (Ending) Direct materials inventory Work In Process inventory Finished goods inventory Cost of goods sold for the year. $ 337,000 Determine the Cost of Goods Manufactured for the year. December 31 $ 884,000 $1,430,000 $ 364,000 $1,378,000