Using the following information, compute the COST OF GOODS MANUFACTURED. $71,850 75,290 Work-in-process inventory, beginning balance Work-in-process inventory, ending balance Direct materials costs Direct labor costs 182,430 196,570 138,000 Actual manufacturing overhead costs Applied manufacturing overhead costs 142,000 Finished goods inventory, beginning balance- 60,000 Finished goods inventory, ending balance 72,000