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 Beginning raw materials inventory $149,000 $546,000 Raw materials available for use in production Ending raw materials Inventory $182,000 Direct materials used In production Production Activity Direct labor used In production $364,000 Beginning work in process Inventory $88,000 Total work in process Factory overhead used in production $764,000 Ending work in process inventory Sales Activity Beginning finished goods inventory Finished goods manufactured $1,597,000 Finished goods available for sale $1,742,000 Finished goods sold Ending finished goods inventory $140,300 Next