3. The Total Manufacturing costs incurred for the month was $620,525. Beginning work in process was $152,000. There were $260,000 of partially finished goods remaining in work in process inventory at the end of the month. What was the cost of goods manufactured during the month? (5 points) 2022 4. Resolve and explain the result of the current ratio for XYZ Company and compare and explain this result with the Industry average, where current liabilities = $581,000 and current assets = $832,000. (5 points) Current assets Current ratio- Current liabilities Industry average - 2.30 times a. Resolve the current ratio for XYZ Company. (1 point)