28. Last month a manufacturing company had the following financial data: Gross Margin Ending finished goods inventory Beginning finished goods inventory Sales S63,000 $71,000 $84,000 $505,000 What was the cost of goods sold for the month? A) $429,000 B) $492,000 C) S442,000 D) $455,000 31. The total manufacturing cost of Job #5942 assuming normal costing is composed of: A) direct material and direct labor. B) direct material, direct labor, manufacturing overhead, and outlays for selling costs. c) direct material, direct labor, manufacturing overhead, and outlays for both selling and administrative costs. D) direct material, direct labor, and applied manufacturing overhead. E) direct material, direct labor, and actual manufacturing overhead. 32. Which of the following is (are) example(s) of a semi-variable (or mixed) cost? I) A building that is used for both manufacturing and sales activities. II) An employee's compensation, which consists of a flat salary plus a commission, III) Depreciation that relates to five different machines. IV) Maintenance cost that must be split between sales and administrative offices. A) I. B) II. C) I and III. D) I, III, and IV