1. The bookkeeper of Tropicala Ltd., small manufacturer, has resigned suddenly. The president of the company has requested your assistance, having just found out you are taking a management accounting class. The president's secretary, trying to be helpful, has alphabetized the list of items concerning operations ended September 30, 2022: Administrative salaries $47,200 Advertising expense 21,000 Depreciation - factory building 3,700 Depreciation - manufacturing equipment 7,600 Depreciation - office equipment 3,600 Direct labour 87,400 Finished goods inventory, beginning 41,000 Finished goods inventory, ending 37,200 Indirect labour 6,600 Indirect materials used 1,600 Insurance - factory 4,300 Insurance - sales autos 3,200 Property taxes - factory 5,100 Purchases of raw materials 46,800 Raw materials inventory, beginning 3,200 Raw materials inventory, ending 3,800 Rent - sales office 12,000 Repairs and maintenance - factory 2,800 Sales salaries 38,000 Travel and entertainment costs 6,400 Work-in-process inventory, beginning 8,300 Work-in-process inventory 9,100 Raw materials inventory includes both direct and indirect raw materials. Required: Using either a schedule of cost of goods manufactured, or T accounts, whichever method you prefer: a) Determine the cost of the direct materials transferred into production during the year. M CO N b) Determine the cost of goods manufactured during the period. c) Determine the cost of goods sold during the period