2-flow of costs; schedule of cost of goods manufactured (5pts): Below is the information for the current month ended 8/31/2022 for Bird's Beans, Inc., a coffee manufacturer. Assume all Raw Materials were used as Direct Materials and that all Factory Overhead Costs are assigned to Work in Process Inventory. Raw materials inventory, beginning Raw materials inventory, ending Work in process inventory, beginning Work in process inventory, ending Finished goods inventory, beginning $98,405 $103,870 $187,350 $179,885 $66,915 Finished goods inventory, ending $71,030 Direct Materials Used $251,965 Direct labor used $317,065 Factory overhead costs assigned to WIP $106,440 General and administrative expenses $309,615 Selling expenses $220,790 Sales $2,000,350 Cash $731,650 Accounts receivable, net $811,420 a. Calculate the cost of direct materials purchased during the month. b. Calculate total manufacturing costs for the month. Calculate the cost of goods manufactured /COGM) for the month.