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 Inventory, beginning $155,000 Production Activity Direct labor used in production $300,000 Work in process Inventory, beginning $94,000 Sales Activity Finished goods Inventory, beginning Raw materials purchases $570,000 Raw materials available for use in production Direct materials used in production 7 Total work in process Cost of goods manufactured $1,603,000 Cost of goods available for sale $1745,000 Cost of goods sold Raw materials Inventory, ending $194,000 Factory overhead used in production $788,000 Work in process Inventory, ending Finished goods Inventory, ending $140,900