Question 3 (5 points) During 2019, ABC company reported the following information: Beginning balances for inventory accounts were as follows: Beginning Work in Process Inventory: $6,000. Beginning Finished Goods Inventory: $13,000. During the year: Work in Process Inventory decreased by 20 percent Finished Goods Inventory increased by 25 percent. Actual manufacturing overhead costs were $93,000. Manufacturing Overhead was applied at a rate of 100% of direct labor cost. Sales were $404,000 Adjusted Cost of Goods Sold was $303,000. Use the preceding information, calculate missing values: Unadjusted Cost of Goods Sold = ? Cost of Goods Manufactured = ? Direct Materials used = ?