\begin{tabular}{lccc|c|c|} & Lee Supply & Fit Apparel & \multicolumn{1}{c|}{ Rustic Gear } \\ \hline Beginning Work-in-Process Inventory & $ & 10,000 & $ & 40,800$ & 2,900 \\ Direct Materials Used & 14,400 & 35,700 & & \\ Direct Labor & 10,600 & 20,700 & 1,900 \\ Manufacturing Overhead & 20,000 & 10,300 & 400 \\ \hline \end{tabular} Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For Ending Work-in-Process inventory Cost of Goods Manufactured