The costs for items manufactured are collected in work in process and then sent to finished goods when the items are complete. When the items are sold, the costs are taken out of finished goods and put into cost of goods sold. As a group, select a product to be manufactured, such as a skateboard. Determine the direct costs to make this product. Assume the indirect costs are equal to the direct labor costs. Show the class how the costs for your product will move from work in process to finished goods to cost of goods sold.