The following T-accounts record the operations of Roddick Co.: Assume all raw materials are direct materials. Raw Materials Beginning Balance 10,000 60,000 Ending Balance 12,000 Work in Process Beginning Balance Direct Material Direct Labor Overt ad 15,000 48,000 72,000 Ending Balance 23,000 Finished Goods Beginning Balance 25,000 Ending Balance 16,000 (a) Calculate the amount of direct materials purchased during the period. Raw materials purchased (b) Calculate the direct materials used in production during the period. Direct materials used in production (c) Calculate the total manufacturing cost for the period. 62,000 60,000 Total manufacturing cost 180,000 (d) Calculate the cost of goods manufactured for the period. Cost of goods manufactured 174,000 (e) Calculate the cost of goods sold for the period. Cost of goods sold 183,000