The following T accounts summarize the flow of manufacturing costs during the current year through the ledger accounts of Double Bar Corporation. 016-4 PROBLEM 16.4A The Flow of Manufacturing Costs through Perpetual Inventory Records 749 Problem Set A Materials Inventory Work in Process Inventory Beg. balance 16,000 Beg. balance 21,000 355,000 Ending balance $ 13,000 210,000 390,000 Ending balance $ 25,000 Direct Labor Finished Goods Inventory Beg. balance $106,000 $216,000 $210,000 Ending balance$ 14,000 Ending balance $118,000 Cost of Goods Sold Manufacturing Overhead $390,000 $390,000 Instructions From the data supplied, indicate the following amounts. Some amounts are shown in the T accounts; others require short computations. (Show all computations.) a. Purchases of direct materials during the year b. The cost of direct materials used Direct labor payrolls paid during the year c. d. Direct labor costs assigned to production. Total manufacturing costs charged to the Work in Process Inventory account during the year e. f. The cost of finished goods manufactured. The cost of goods sold. g. h. The total costs to be classified as inventory in the year-end balance sheet