alculate the costs using the source data: Beginning raw materials inventory $7 000 Purchases of materials - $100 000 Ending raw materials inventory - $5 000 Direct labor - $38 000 Manufacturing overhead - $21 000 Beginning work in process inventory -$ 6 000 Ending work in process inventory - $5 000 Beginning finished goods inventory - $ 4 000 Ending finished goods inventory- $5 000 What is the cost of the materials that the Company used (in millions)? What is the cost of goods manufactured (in millions)? What is the cost of goods sold (in millions)?