HC ok 1 2 Materials inventory, May 1 3 Materials inventory, May 31 4 Materials purchased 5 Cost of direct materials used in production 6 Direct labor 7 Factory overhead Total manufacturing costs incurred in May 9 Total manufacturing costs 10 Work in process inventory, May 1 11 Work in process inventory, May 31 12 Cost of goods manufactured 13 Finished goods inventory, May 1 14 Finished goods inventory, May 31 15 Sales 16 Cost of goods sold 17 Gross profit 18 Operating expenses 19 Net income Rainier Company Yakima Company $281,960,00 (a) $179,000.00 178,000.00 712,200.00 341,200.00 751,600.00 (a) 1,059,200.00 (b) 325,800.00 180,400.00 (b) 1,032,000.00 2,677,600.00 1,475,500.00 541,000.00 443,500.00 452,000.00 (c) (c) 1,025,500.00 478,200.00 205,000.00 495,400.00 (d) 4,144,000.00 1,671,000.00 (0 1,053,500.00 (e) (e) 545,000.00 0 382,900.00 heck My Work