Format: Microsoft Excel - one question per worksheet. Question 1 The selected amounts that follow were taken from Hawk Corporation's accounting records: Raw materials used $ 27000 Direct labor 35,000 Total manufacturing costs 128,000 Work-in-process inventory, Jan. 1 22 000 Cost of Goods Manufactured 124,000 Cost of goods available for sale 205,000 Finished goods Inventory, Dec. 31 65.000 Sales revenue 336.000 Selling and administrative expenses 131000 Income tax expense 18,600