The following T-accounts record the operations of Swifty Co.: Direct Materials Beginning Balance 27,000 C 243,000 Ending Balance 19,000 Beginning Balance Work in Process 38,000 Direct Material Direct Labor 165,000 Overhead ? Ending Balance 28,000 Beginning Balance Work in Process 38,000 Direct Material ? Direct Labor 165,000 Overhead ? ? 3. Ending Balance 28,000 Finished Goods Beginning Balance 43,000 COGM ? 642,000 COGS Ending Balance 15,000 (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 EA