REQUIREMENT 3: Complete the information in the cost computations shown here for the SA Sheet Co. Raw Materials Beginning inventory Purchases Materials Available for use Ending inventory Materials used in production $ 406 ? 1,915 518 ? Work in Progress Inventory Beginning inventory Materials used in production $ 244 Direct Labor 10,535 Factory Overhead applied Manufacturing costs incurred 24,614 Ending inventory 844 Cost of Goods Manufactured ? Finished Goods Inventory Beginning inventory ? Cost of Goods Manufactured ? Inventory Available for Sale $28,319 Ending inventory ? Cost of Goods Sold 22,681