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 $530,000 Beginning raw materials inventory $146.500 Raw materials available for use in production Ending raw materials Inventory $177,000 Direct materials used In production Production Activity Direct labor used in production $354,000 Factory overhead used in production $734,000 Beginning work in process inventory Total work in process Ending work in process inventory $ $85,500 Finished goods manufactured $1,594,500 Sales Activity Beginning finished goods Inventory Finished goods available for sale Ending finished goods inventory $140,050 $1,748,750 Finished goods sold