Materials Activity Raw materials purchases $542,000 Raw materials Inventory, beginning $148,000 Raw materials available for use in production $ Raw materials Inventory, ending $180,000 Direct materials used in production Production Activity Direct labor used in production $360,000 To Factory overhead used in production $760,000 Work in process Inventory, beginning $87,000 Total work in process $ Work in process Inventory, ending Cost of goods manufactured $1,596,000 Sales Activity Finished goods Inventory, beginning Cost of goods avallable for sale Finished goods Inventory, ending $140,200 $1,741,500 Cost of goods sold ta