Calculate the following amounts using the information below (Remember you can email me your calculations for possible partial credit): - Raw Materials Inventory, Jan 1$60,000 - Work in Process Inventory, Jan 1$150,000 - Finished Goods Inventory, Jan 1$20,000 - Material Purchases $80,000 - Direct Labor $170,000 - Indirect Labor $15,000 - Factory Utilities $20,000 - Factory Rent $90,000 - Depreciation on Office Building $10,000 - Raw Materials Inventory, Dec 31$40,000 - Work in Process Inventory, Dec 31$100,000 - Finished Goods Inventory, Dec 31$130,000 a. Direct Materials Used b. Factory Overhead c. Cost of Goods Manufactured d. Cost of Goods Sold What is cost of goods manufactured? cost of goods sold total manufacturing costs cost of items or jobs completed total overhead costs Clear Construction has the following jobs: Using the data above, identify which job(s) makes up the Work (or Goods) in Process Inventory and what is the total balance in the account. Job 42D at $90,000 Job 40B at $240,000 Job 41C at $140,000 Jobs 40B&41C at $380,000 total Job 39A at $255,000