20. For 2019, Arizona manufacturing costs, which included raw materials used, direct labor, and manufacturing overhead, totaled $200,000. Beginning and ending work-in-process inventories were $100,000 and $80,000, respectively. Beginning and ending finished-goods inventories were $130,000 and $120,000. On the basis of this information, how much would the company report as cost of goods manufactured (CGM) and cost of goods sold (CGS)? * (1 Point) CGM, $160,000; CGS, $140,000 CGM, $170,000; CGS, $160,000 0 CGM, $180,000; CGS, $150,000 CGM, $220,000; CGS, $210,000