The following problem should be used to answer questions 28_through 36 . Note: It is imperative that you set-up the Schedule of Cost of Goods Sold first, then complete it before answering the questions that follow. Use the following information for a manufacturer to compute cost of good manufactured, cost of goods sold and the average cost of goods manufactured during the current period. Beginning $ ? Balances Direct Material Work in Process-Inventory Finished Goods Inventory Ending $ 26,000 35,000 26,000 ? 25,000 Other Information Direct materials purchased during the year Direct materials available for use after purchases Total manufacturing cost to account for Direct labor cost incurred during the year Factory utility expense Non-factory office supplies expense Indirect factory materials Indirect labor Depreciation on office equipment $ 80,000 110,000 192,000 40,000 3,000 1,500 6,000 1,000 2,000 Note: Items manufactured during the current year 2,000. Question: Determine the Cost of Goods Available for Sale