21. Hardigan Manufacturing Company reported the following year-end information: beginning work in process inventory, $80,000; cost of goods manufactured, $980,000; beginning finished goods inventory, $50,000; ending work in process inventory, $70,000; and ending finished goods inventory, $40,000. How much is Haridgan's cost of goods sold for the year? a) $980,000 b) $990,000 c) $970,000 d) $1,000,000 22. How much raw materials is transferred to production during 2020 for Caltreck Manufacturing? a) $1,240,000 b) $970,000 c) $950,000 d) $930,000