1. Cost of goods manufactured equals $90000 for 2019. Finished goods inventory is $3000 at the beginning of the year and $4500 at the end of the year. Beginning and ending work in process for 2019 are $3000 and $4000, respectively. How much is cost of goods sold for the year?

$87000

$88500

$90500

$91500

2. In Coronado Company, the Cutting Department had beginning work in process of 5100 units, transferred out 24800 units, and had an ending work in process of 3000 units. How many units were started by Coronado during the month?

27800.

19700.

22700.

24800.