3 (15 points) Alhambra Aluminum Company, a manufacturer of recyclable soda cans, had the following inventory balances at the beginning and end of 2019. Inventory Classification January 1, 2019 December 31, 2019 Raw material $ 55,000 $75,000 Work in process 120,000 125,000 Finished goods 160,000. 155,000 During 2019, the company purchased $240,000 of raw material, spent $400,000 for direct Labor and manufacturing overhead costs were $202,000. During 2019, the company purchased $240,000 of raw material, spent $400,000 for direct labor, and manufacturing overhead costs were $202,000. 1. Cost of goods manufactured for Alhambra Aluminum Company in 2019 were: (10 points) A. $812,000 B. $817,000 C. $855,000 D. $825,000 2. Cost of goods sold for Alhambra Aluminum Company in 2019 were: (5 points) A. $822,000 B. $845,000 C. $865,000 D. $807,000