36. The following information is available for the Trolley Company for the year 2018: 12/31 1/1 Raw materials inventory 0 Work in process inventory $70 $80 Finished goods inventory $75 $60 Direct materials used $375 Net sales $2,585 Direct labor $500 Manufacturing overhead $1,000 General & administrative expenses $300 Selling expenses $300 Income tax paid $100 Required (be sure to label each). Hint: showing your work allows room for partial credit if your answers are wrong. (1) What are total manufacturing costs charged to work in process? (2) What are costs of finished goods manufactured? (3) What is the cost of goods sold?