31. Information for Ellicott Manufacturing follows: Janmuary 1,2010 During 2010 December 31,2010 Raw materials inventory Work in process inventory Finished goods inventory Materials purchased Direct labor Manufacturing overhead Sales S 26,000 13,500 30,000 30,000 22,200 21,000 S 150,000 220,000 180,000 900,000 Calculate the cost of goods manufactured