10) (10 Points) Messinger Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted: Direct materials inventory (January 1) Direct materials inventory (March 31) Work-in-process inventory (January 1) Work-in-process inventory (March 31) Finished goods inventory (January 1) Finished goods inventory (March 31) Direct materials purchased Indirect materials used Direct manufacturing labor Indirect manufacturing labor Sales commissions Property taxes on manufacturing plant building Depreciation of manufacturing equipment Depreciation of office equipment Miscellaneous plant overhead Plant utilities Marketing costs $ 353,000 364,000 141,000 171,000 540,000 510,000 389,000 84,000 480,000 186,000 306,000 30,000 264,000 124,000 135,000 92,000 30,000 Required: a. Compute cost of goods manufactured for the quarter. b. Compute cost of goods sold for the quarter