28. Last month a manufacturing company had the following financial data Gross Margin Ending finished goods inventory Beginning finished goods inventory Sales $63,000 $71,000 $84,000 $505,000 What was the cost of goods sold for the month? A) $429,000 B) $492,000 C) $442,000 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