Raw Materials Beginning inventory $ 342 Purchases 1,533 Materials available for use ? Ending inventory 321 Work in Process Inventory Beginning inventory Materials used in production Direct labor Overhead applied $ 932 ? 1,535 ? Materials used in production ? Manufacturing costs incurred 22,441 Ending inventory 935 Cost of Goods Manufactured ? Finished Goods Inventory Beginning inventory ? Cost of Goods Manufactured ? Goods Available for Sale $25,002 Ending inventory ? Cost of Goods Sold 21,788