Use the following inventory data for Sandtrap Golf Company to compute the cost of goods manufactured for the year: (Click the icon to view the inventory data.) Sandtrap Golf Company Schedule of Cost of Goods Manufactured Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For Cost of Goods Manufactured Direct Materials Used $ 12,000 Manufacturing Overhead 17,000 Work-in-Process Inventory, Beginning Balance 5,000 Work-in-Process Inventory, Ending Balance 1,000 Direct Labor 11,000 Finished Goods Inventory, Beginning Balance 14,000 Finished Goods Inventory, Ending Balance 15,000