The following balances are from the accounts of Tappan Parts: December 31 (Beginning) $ 22.100 33,000 5,800 (Ending) $ 24,600 29,200 6,800 Work-in-process inventory Fin ory Direct materials used during the year amount to $46,300 and the cost of goods sold for the year was $52,900 Required: Prepare a cost of goods sold statement. TAPPAN PARTS Cost of Goods Sold Statement For the Year Ended December 31 Manufacturing costs Direct materials Beginning finished goods inventory Materials available Direct materials used Total manufacturing costs Total costs of work-in-process Cost of goods manufactured Finished goods available for sale Cost of goods sold