there is two parts to this question

Enickson Industries is caloulating its Cost of Goods Manufactured at year end. The company's acoounting records show the following The Raw Macarials irventory account had a beginning balance of $18,090 and an ending belance of $12,000. During the year, the company purchased $54,000 of direct materials. Direct labor for the year totalad $122,000, while mancfacturing overtead. amountad to $151,000. The Woik in Process inventory acoount had a beginning bolance of $29,000 and an ending balance of $23,000. Assume that Raw Matorials inventery contains only dinect materials. Compute the Cost of Goods Manulactured for the yoac. (Hint. The frst step is to calculate the direct matorials used during the yoar.) Start by calculating the direct materials used during the year