A Cost of Goods Manufactured Vancouver Ltd. has the below inventory balances and other information at the em Balances Beginning Ending Direct Material Working in Process Inventory Finished Goods Inventory $ 12,150.00 $ 8,000.00 $ 850.00 $ 3,500.00 $ 200.00 $ 3,800.00 $ Other information Purchase of Direct Material Factory Supervisor Salaries Sales Salaries and Commissions 6 Delivery Cost 7 Sales Revenue & Factory Utility Costs 9 Factory Rent Direct Labor $ 45,000.00 5,750.00 $ 7,250.00 $ 1,400.00 $ 1,200.00 $ 17,750.00 S 23,000.00 2 Requirement 41. Cost of Goods Manufactured 27 Direct Material Used 28 29 Direct Labor E 3 Total Manufacturing Overhead Current Manufacturing Costs Manufacturing Costs Available to Comelete