How do I determine the direct materials used and the Toal manufacturing costs to account for? I put 74,000 and 258,100 and it is wrong. I also need help figuring out the cost of goods manufactured and cost of goods sold for the most recent year.

Compute the Co next. Assume that Raw Materia Data Table - X (Click the ic Beginning work Beginning End of End of Plus: Manufa of Year Year Year Direct r Raw materials inventory. . . . . ... $ 28,000 $ 30,000 Insurance.an plant. . .. . $ 9,500 Direct I Work in process. inventory . . .... $ 40,000 $ 31,000 Depreciation-plant building and .equipment . . . . $ 13,100 Manufa Finished goods. inventory. . . . .. . $ 16,000 $ 21,000 Repairs. and maintenance-plant. . ..... $ 3,500 Total manufactu Purchases of direct materials. . .. $ 74,000 Marketing expenses. . . . $ 76,000 $ Ending Direct.labor . . . 81,000 General and .administrative expenses . . . . . $ 23,500 Less: Indirect.labor . . . . . $ 37,000 Cost of goods m Choose from an Print Done ?For Current Year Beginning work in process inventory Plus: Manufacturing costs incurred Direct materials used Direct labor Manufacturing overhead Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured $ 40.000 74,000 81,000 63,100 258,100 31,000 227,100 Compute the Cost of Goods Manufactured and Cost of Goods Sold for Quality Acquatic Company for the most recent year using the amounts described next. Assume that Raw Materials Inventory contains only direct materials. a (Click the icon to view the data.) Quality Acquatic Company Calculation of Cost of Goods Manufactured For Current Year Beginning work in process inventory $ 40,000 Plus: Manufacturing costs incurred Direct materials used Direct labor 81,000 Manufacturing overhead 63'100 Total manufacturing costs to account for 253,100 Less: Ending work in process inventory Cost of goods manufactured #