View Policies Current Attempt in Progress Swifty Audio, Inc. manufactures speakers. During March, Swifty's transactions and accounts included the following: Raw materials acquired for cash $82900 Cost of direct materials used in production 81100 Costs to ship products to customers 1200 Direct labor cost incurred 40500 Total manufacturing overhead incurred 24800 Raw materials inventory, beginning Raw materials inventory, ending Work in process inventory, beginning 3300 3500 12100 Work in process inventory, ending 14700