The following information is provided for Purrfect Pals, a manufacturer of cat toys. Direct materials used: ??? Direct labor: $60,000 Overhead: $49,000 Work in process beginning balance: $20,000 Work in process ending balance: $35,000 Cost of goods manufactured (goods leaving work in process): $180,000 Administrative building costs: $32,000 How many direct materials were used? Ski Central has the following information for producing 500 skis. The company sold 430 of these skis produced. Based on the information below, what is the cost of goods sold amount for this period for Ski Central