The following balances are from the accounts of Tappan Parts. January 1 (Beginning) December 31 (Ending) Direct materials inventory $ 962 000 S884,000 Work-in-process inventory 1.354.000 1.430,000 Finished goods inventory 312.000 364,000 Direct materials used during the year amount to $1,196.000 and the cost of goods sold for the year was $1,378,000. Required Find the following by completing a cost of goods sold statement. a Cost of direct materials purchased during the year. Cost of goods manufactured during the year. c. Total manufacturing costs incurred during the year