The following balances are from the accounts of Tappan Parts: January 1 Decenber 31 (Beginning) (Ending) Direct materials inventory $ 22,366 $ 24,866 work-in-process inventory 32,366 29,466 Finished goods inventory 5,366 6,766 Direct materials used during the year amount to $45,800 and the cost of goods sold for the year was $52,600. Required: Prepare a cost of goods sold statement. Manufacturing costs: Direct materials: Direct materials used Total manufacturing costs Total costs of work-in-prooess Cost of goods manufactured Finished goods available for sale Cost of goods sold