The following T-accounts record the operations of Waterway Co.:

Assume all raw materials are direct materials.

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Exercise 4-5 The following Taccounts record the operations of Waterway Co.: Assume all raw materials are direct materials. Raw Materials Beginning Balance 10,132 Ending Balance 13,334 Work in Process Beginning Balance 15,658 Direct Material ????? Direct Labor 50,706 Overhead 73,270 Ending Balance 23,812 Finished Goods Beginning Balance 27,174 Ending Balance 18,092 (3) 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. Total manufacturing cost $ (d) Calculate the cost of goods manufactured for the period. Cost of goods manufactured $ (e) Calculate the cost of goods sold for the period. Cost of goods sold $