Which of the following is not part of the production activity in the flow of manufacturing activities? 5. a) Beginning Work in Process Inventory b) Cost of goods manufactured c) Direct labor d) Factory overhead e) Total finished goods available for sale 6. Current information for the Healey Company follows: Beginning raw materials inventory Raw material purchases Ending raw material Beginning work in process in $15,200 60. 16 s inventory ventory 22,4 28 nding work in process inventory Direct labor Total factory overhead 30 All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are a) $125,800. b) $128,600. c) $131,400. d) S137,000. e) $139,000. 7. Using the information below, calculate the cost of goods manufactured for the period Beginning Raw Materials Inventory Ending Raw Materials Inventory $30 $55 $64,000 $80,0 $67, $540,000 innin g Work in Process Inventory Ending Work in Process Inventory inning Finished Goods Inventory nding Finished Goods Inventory ost of Goods Sold for the period ales revenues for the period $1,254,000 $232,00 ting expenses for the period a) $553,000. b) $536,000. c) $549,000. d) $527,000. e) $525,000