3. Logan Products, a small manufacturer, has submitted the items below concerning last year's operations. The president's secretary, trying to be helpful, has alphabetized the list. Administrative salaries Advertising expense Depreciation factory building Depreciation factory equipment Depreciation office equipment Direct labour cost Raw materials inventory, beginning Raw materials inventory, ending Finished goods inventory, beginning Finished goods inventory. ending General liability insurance expense Indirect labour cost Insurance on factory Purchases of raw materials Repairs and maintenance of factory Sales salaries Taxes on factory Travel and entertainment expense Work-in-process inventory, beginning Work-in-process inventory, ending $2.400 $1.200 $800 $1.600 $180 $21,900 $2,100 $3.200 $46,980 $44.410 $240 $11.800 $1.400 $14.600 $900 $2.000 $450 $1.410 $1.670 $1.110 Required: a.) Prepare a schedule of cost of goods manufactured in good form for the year. b.) Determine the cost of goods sold for the year.