29 29 TB MC Qu. 2-69 The accounting records of Stingray Company revealed... The accounting records of Stingray Company revealed the following information: Total manufacturing costs Work-in-process inventory, 1/1 Finished-goods inventory, 1/1 Work-in-process inventory, 12/31 Finished-goods inventory, 12/31 Stingray's cost of goods sold is: $580,000 61,000 151,000 83,000 128,000