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 $570,000 Beginning raw materials inventory Raw materials available for use in production $ Ending raw materials inventory $194,000 $155,000 Direct materials used in production Production Activity Direct labor used in production Factory overhead used in production $388,000 Beginning work in process inventory Total work in process $788,000 Ending work in process inventory $94,000 Finished goods manufactured Sales Activity $1,603,000 Beginning finished goods inventory Finished goods available for sale Ending finished goods inventory $ $1,745,000 $140,900 Finished goods sold