Materials Activity Raw materials purchases $532,000 Beginning raw materials inventory $145,500 Raw materials available for use in production Ending raw materials inventory $175,000 Direct materials used in production Production Activity Direct labor used in production $350,000 Factory overhead used in production $750,000 Boginning work in process Inventory $84,500 Total work in process Ending work in process inventory Finished goods manufactured $1,593,500 Sales Activity Beginning finished goods inventory Finished goods available for sale Ending finished goods inventory Finished goods manufactured $1,593,500 Sales Activity Beginning finished goods Inventory Finished goods available for sale $1,740,250 Ending finished goods inventory $139,950 Finished goods sold $