Data table Balances: Beginning Ending Direct Materials $ 20,000$ 25,000 Work-in-Process Inventory 35,000 27,000 Finished Goods Inventory 15,000 28,000 Data table Other information: Purchases of direct materials $ 72,000 Direct labor 83,000 Manufacturing overhead 41,000 Now compute cost of goods sold. Cost of Goods Sold Cost of Goods Manufactured Cost of Goods Available for Sale I: Cost of Goods Sold Schedule of Cost of Goods Manufactured Beginning Work-in-Process Inventory Direct Materials Used: Beginning Direct Materials $ 20,000 Purchases of Direct Materials 72900 Direct Materials Available for Use 92,000 Ending Direct Materials (25.000) Direct Materials Used Direct Labor Manufacturing Overhead $ 67,000 83,000 41 ,000 $ 35,000 .I ha nnn Direct Materials Used $ 67,000 Direct Labor 83,000 Manufacturing Overhead 41.000 Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For 226,000 Ending Work-in-Process Inventory (27,000) Cost of Goods Manufactured