The following chart shows how costs flow through a business as a product is manufactured. Some boxes in the flowchart show cost amounts. Compute the cost amounts for the input boxes. Materials Activity Raw materials purchases $542,000 Beginning raw materials inventory $148,000 Raw materials available for use in production $ Ending raw materials inventory $180,000 Direct materials used in production Production Activity Direct labor usod in production $360,000 Factory overhead used in production $760,000 Total work in process Beginning work in process inventory $87.000 Ending work in process inventory Finished goods manufactured $1,596,000 Sales Activity Beginning finished goods inventory $ Finished goods available for sale $1741,500 Finished goods sold Ending finished goods inventory $140,200