6 Applying Excel 13: Cost of Goods Manufactured 0.5 1 points 2 Raw Materials Inventory 3 57,500 37,000 eBook 4 14,800 5 References 6 5,700 7 8 9 Finished Goods Inventory 10 216,000 11 12 13 43,000 14 15 16 Factory Overhead 17 14,800 122,100. 18 61,000 19 52,300 20 D Work in Process Inventory 37,000 216,000 111,000 122,100 54,100 Factory Wages Payable 173,000 172,000 111,000 61,000 0 6,000 Which formula does NOT accurately represent the value of cost of goods manufactured?