The following T-accounts record the operations of Swifty Co.: Beginning Balance Direct Materials 27,000 ? 248,000 17,000 Ending Balance Beginning Balance Direct Material Direct Labor Overhead Work in Process 38,000 ? 165,000 ? Ending Balance 25,000 Beginning Balance COGM Finished Goods 43,000 ? 640,000 15,000 COGS Ending Balance (a) Calculate the amount of direct materials purchased during the period Direct materials purchased $ (b) Calculate the cost of goods manufactured during the period. Costs of goods manufactured $ (c) Calculate the total manufacturing overhead cost for the period. Total manufacturing overhead cost $ $ (d) Calculate the total manufacturing cost for the period. Total manufacturing cost $