Fill in the missing data (ignore indirect materials). Beginning balance Materials purchased Raw Materials Inventory $158,000 805,000 Direct materials used $802,000 Ending balance (a) Beginning balance Direct materials used Conversion costs incurred WIP-Department 1 $60,000 630,000 516,000 Transfers of completed units $1,100,000 Ending balance (b) WIP-Department 2 $51,000 (c) Beginning balance Direct materials used Conversion costs incurred Transfers of completed units (d) (e) 180,000 Transfers of completed units $28,000 Finished Goods Inventory $250,000 Ending balance Beginning balance Transfers of completed units (f) Cost of goods sold Ending balance $150,000