i Data Table Balances: Direct Materials Work-in-Process Inventory Beginning $ 24,000 35,000 14,000 Ending $ 30,000 30,000 22,000 Finished Goods Inventory Other information: Purchases of direct materials Direct labor Manufacturing overhead 70,000 84,000 45,000 Schedule of Cost of Goods Manufactured Direct Materials Used: Direct Materials Used Total Manufacturing Costs incurred during the Year Total Manufacturing Costs to Account For Beginning Direct Materials Cost of Goods Manufactured Now compute cost of goods sold. Cost of Goods Sold Cost of Goods Manufactured Cost of Goods Available for Sale Cost of Goods Sold