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 Beginning Direct Materials Beginning Finished Goods Inventory Beginning Work-in-Process Inventory Direct Labor Direct Materials Available for Use Ending Direct Materials Ending Finished Goods Inventory Ending Work-in-Process Inventory Gross MarginDirect Materials Used Total Manufacturing Costs Incurred during the Year Total Manufacturing Costs to Account For % Cost of Goods Manufactured Use the following information for a manufacturer to compute cost of goods manufactured and cost of goods sold: @ (Click the icon to View account balances.) @ (Click the icon to View other information.) First, compute cost of goods manufactured. Schedule of Cost of Goods Manufactured Direct Materials Used: Direct Materials Used