The following information is available for Swifty Company. January 1, 2017 2017 December 31, 2017 Raw materials inventory $24,010 $32,140 20,240 Work in process inventory 17,050 Finished goods inventory 30,430 25,020 Materials purchased $153,770 Direct labor 222,040 Manufacturing overhead 184,810 Sales revenue 905,270 Cost of Goods Manufactured Schedule