2. Finished goods Direct labor Materials purchased Inventories Materials April 1 $140,000 April 30 $70,200 Work in process 45,900 40,400 15,350 12,900 $5,200 3,440 Factory overhead incurred: Indirect labor 10,000 Depreciation on Factory 15,200 equipment Factory Utilities 7,000 Supplies used in the 2,100 Factory Property tax on factory 4,800 For April, calculate the: A. Cost of Goods Manufactured B. Cost of Goods Sold