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 $532,000 Raw materials Inventory, beginning $145,500 Raw materials available for use in production - $ Raw materials Inventory, ending $175,000 Production Activity Direct labor used in production $350,000 Work in process Inventory, beginning $84,500 Direct materials used in production Total work in process Factory overhead used in production $750,000 Work in process Inventory, ending Cost of goods manufactured $1,593,500 Sales Activity Finished goods Inventory, beginning Cost of goods available for sale $1,740,250 Cost of goods sold Finished goods Inventory, ending $139,950