Calculate cost of goods manufactured and cost of goods sold from the following account balances relating to 2018 (in € millions):
Property tax on plant building .........................................................................................................     0.45
Marketing, distribution and customer-service costs ...................................................................      5.55
Finished goods stock, 1 January 2018 .........................................................................................        4.05
Plant utilities ....................................................................................................................................       2.55
Work-in-progress stock, 31 December 2018 ............................................................................          3.90
Depreciation of plant building ..........................................................................................................    1.35
General and administrative costs (non-plant) ............................................................................        6.45
Direct materials used ......................................................................................................................      13.05
Finished goods stock, 31 December 2018 .............................................................................             5.10
Depreciation of plant equipment .........................................................................................                1.65
Plant repairs and maintenance .........................................................................................................   2.40
Work-in-progress stock, 1 January 2018 .........................................................................................    3.00
Direct manufacturing labour .........................................................................................................       5.10
Indirect manufacturing labour .........................................................................................................    3.45
Indirect materials used .........................................................................................................                1.65
Miscellaneous plant overhead .........................................................................................................    0.60