January 1 (Beginning) $ 22,200 December 31 (Ending) $ 25,500 Direct materials inventory Work-in-process inventory Finished goods inventory 33,000 5,500 28,900 6,600 Direct materials used during the year amount to $46,300 and the cost of goods sold for th Required: Prepare a cost of goods sold statement. TAPPAN PARTS Cost of Goods Sold Statement For the Year Ended December 31 Manufacturing costs: Direct materials: Materials available Direct materials used Total manufacturing costs Total costs of work-in-process Cost of goods manufactured Finished goods available for sale Cort of onde cald +