You have been asked by the CEO of Mountaineer Co. to assist in analyzing product costs. This analysis is used in internal decision making and in reporting to investors. The following Tableau Dashboard provides data needed for the analysis. Raw Materials Inventories Raw materials, beginning Raw materials purchases Raw materials used Raw materials, ending $0 $25,000 $50,000 $75,000 $100,000 $125,000 $150,000 $175,000 $200,000 Work in Process & Finished Goods Inventories Work in Process Finished Goods Rent expense - Factory $50,000 54,000 50,000 $40,000 43,000 Repairs expense Factory $30,000 33,000 Factory supplies used (indirect materials) Factory utilities $20,000 $10,000 $0 Beginning Ending Beginning Ending Goods Inventories Work in Process Finished Goods Rent expense - Factory $50,000 54,000 50,000 $40,000 43,000 Repairs expense - Factory $30,000 33,000 Factory supplies used (indirect materials) Factory utilities $20,000 $10,000 $0 Beginning Ending Beginning Ending Indirect labor Additional Data Accounts receivable, net Cash Direct labor $150,000 $350,000 $180,000 Sales and Select Expense Accounts Sales General & administrative expenses Selling expenses $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 tableau To X Answer is not complete. Mountaineer Co. > Schedule of Cost of Goods Manufactured For Year Ended December 31 Direct materials Raw materials inventory, beginning $ 60,000 Raw materials purchases 140,000 Raw materials available for use 200,000 Less: Raw materials inventory, ending 48,900 X Direct materials used Direct labor Factory overhead Rent expense - Factory 65,000 X Factory utilities 22,500 X Repairs expense - Factory 32,500 X Indirect labor 60,000 x Factory supplies used indirect materials) 37,500 X $ 151, 100 180,000 Total factory overhead costs Total manufacturing costs 217,500 548,600 Total cost of work in process 548,600 Cost of goods manufactured $ 548,600