Question 2 1- The following is selected data for Mach Co.: $65,000 Cost of goods available for sale................. Manufacturing overhead... $20,000 $41,000 Cost of goods manufactured.. Finished goods inventory, ending................ Direct materials used........... $10,000 $15,000 Sales............ $105,000 Selling and administrative expenses.......... $30,000 Direct labor......... $20,000 Work in process inventory, beginning......... $0 The beginning finished goods inventory was: $10,000 $9,000 $14,000 $24,000