1. Calculate the cost of goods manufactured from the information given: Ending work in process $11,700 Manufacturing overhead $13,600 Selling expense $8,400 Beginning work in process $8,900 Raw materials used (direct) $2,700 Administrative expense $9,300 Direct labor $6,100 2. Calculate the Ending Work in Process from the information given: Beginning work in process $22,400 Total Manufaturing Cost $58,150 Cost of goods manufactured $70,220 3. The following information appears on the income statement of the Richer Company at the end of the year. Calculate Cost of Goods Manufactured Beginning finished goods inventory $190,000 Ending finished goods inventory 159,000 Sales 475,000 Gross Profit on Sales 157,500 4. The following information appears on the Statement of Cost of Goods Manufactured for the Ethridge Company at the end of the year. Calculate Cost of Goods Manufactured Raw materials used $65,000 Manufacturing overhead 93,500 Direct labor 64,000 Work in process inventory, January 1 21,600 Work in process inventory, December 31 33,300 5. During the year, sales were260,000, Freight in cost was $1,800 and Sales Returns & Allowances was $8,500. The unadjusted balance of Cost of Goods Sold was $185,000. Underapplied manufacturing overhead was $4,300. What is the gross profit on sales?