ABC, Corporation has provided the following data for the month of September: Raw materials purchases..... Direct labor cost $60,000 $27,000 Manufacturing overhead cost ... $76,000 Beginning Ending Raw materials. $20,000 $23,000 Work in process.. $24,000 $18,000 Finished goods...... $43,000 $32,000 Required: 1- Prepare a sheet of Cost of Goods Manufactured in good form for September. 2- Determine the Cost of Goods Sold for September. 3- How much is the total amount of inventory cost (non-period cost) at September 30?