use T-acct to call the ending balances of Material Imentors, wlp inventory & Finished Goods Iuventay accounts: $230 $250 $ 380 $850 Materials Inventory. Beg Bal WIP Beg Bal Fruished Goods lurentouj, Beg. Bali Direct Matenal purchased Direct Material used Pirect labor cost Overhead cost COG Manufactured cobsold $740 $970 $350 $1,230 $935