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E2-38B Compute Cost of Goods Manufactured and Cost of Goods Sold Learning Objective 5) Compute the Cost of Goods Manufactured and Cost of Goods Sold for Golden Bay Com- pany for the most recent year using the amounts described next. Assume that Raw Mate- rials Inventory contains only direct materials. End of Year Beginning End of Yearof Year $25,000 $33,000 Insurance on plant...7,500 Raw materials inventory Work in process inventory$42,000 $36,000 Depreciation-plant building and equipment... $13,100 Finished goods inventory $21,000 $28,000 Repairs and maintenance-plant. 4,400 Purchases of direct materials.. Direct labor $79,000 Marketing expenses$76,000 84,000 General and administrative expenses.$26,500 $46,000 Indirect labor