Use the following information gathered from the accounting records of Luke Company to answer questions 20 and 21: Raw Materials Purchased -$45.000 Direct Labor costs. -$55.000 Factory Overhead $32.000 Raw Materials, beginning-------$25,000 Raw Materials, ending----------$30.000 Work in Process, beginning----$28,000 Work in Process, ending--- --$18,000 Finished Goods, beginning-----$28,000 Finished Goods, ending---------$37.000 What is Luke Company's cost of Goods Manufactured? e $137,000 $173,000 $97.000 $117.000 Question 21 4 pts What is Luke Company's Cost of Goods Sold? $128.000 $118.000 $137.000 $147.000