Materials Activity Raw materials purchases $568,000 Beginning raw materials inventory $134,500 Raw materials available for use in production $ 722500 Ending raw materials inventory $193,000 Direct materials used in production $ 529500 Production Activity Direct labor used in production $386,000 Factory overhead used in production $786,000 Beginning work in process inventory $93,500 Total work in process $ 179500 Ending work in process inventory Finished goods manufactured $1,602,500 Sales Activity Beginning finished goods inventory Finished goods available for sale $1,744,750 Ending finished goods inventory $140,850 $ Finished goods sold $