The following balances (in thousands of dollars) are from the accounts of Birwood Furniture: Direct materials inventory Work-in-process inventory Finished goods inventory January 1 (Beginning) December 31 (Ending) ($000) ($000) $ 712 1,154 139 $784 1,330 264 Direct materials used during the year amount to $1,096,000 and the cost of goods sold for the year was $1,278,000. Required Find the following by completing a cost of goods sold statement. a. Cost of direct materials purchased during the year. b. Cost of goods manufactured during the year. c. Total manufacturing costs incurred during the year.