4. Use the following information to perform the calculations below. Materials Inventory, Jan 1, 2023 98,600 Materials Inventory, Dec 31, 2023 30,000 Work in process, Jan 1, 2023 Work in process, Dec 31, 2023 Finished goods, Jan 1, 2023 Finished goods, Dec 31, 2023 Sales Office Copier depreciation Indirect materials Direct labor 57,100 68,700 26,300 28,130 $285,750 35,500 21,800 77,200 Indirect labor Advertising expense Materials purchased Taxes, Factory Building 89,400 90,500 81,900 50,000 Your calculations need to be clearly shown for each part in order to receive credit. da Your calculations receive credit. a. Calculate total manufacturing costs for 2023. (4 Points) ca b. Calculate cost of goods manufactured for 2023. (4 Points) I c. Calculate cost of goods sold for 2023. (4 Points)