The following chart shows how costs flow through a business as a product is manufactured. All boxes in the chart show cost amounts. Compute the cost amounts in the empty boxes. Materials Activity Raw materials purchases $558,000 Raw materials Inventory, beginning $152,000 Raw materials available for use in production $ Raw materials Inventory, ending $188,000 Production Activity Direct labor used in production $376,000 Work In process Inventory, beginning $91,000 Direct materials used in production Total work in process Factory overhead used in production $776,000 Work In process Inventory, ending Sales Activity Finished goods Inventory, beginning Cost of goods manufactured $1,600,000 Cost of goods available for sale $1,743,500 Cost of goods sold Finished goods Inventory, ending $140,600