angin tend Direct materials used in production $428,300 Direct labor $304,000 Total manufacturing overhead $647,500 They have also provided the following information: The balance of work in process inventory on January 1, 2019 is equal to the balance of work in process inventory on December 31, 2019 Finished goods inventory had a balance of $173.900 on January 1, 2019 and a balance of $236,400 on December 31, 2019. Do not enter dollar signs or commas in the input boxes Do not use the negative sign a) Calculate the cost of goods manufactured for the year ended December 31, 2019, Cost of goods manufactured: S 1379800 b) Calculate cost of goods sold for the year and show how the cost of goods sold section would appear in a detailed income statement. a) Calculate the cost of goods manufactured for the year ended December 31, 2019 Cost of goods manufactured: $ 1379800 b) Calculate cost of goods sold for the year and show how the cost of goods sold section would appear in a detailed income statement Cost of Goods Sold Beginning Finished Goods Inventory 5 Add: Cost of Goods Manufactured S Goods Available for Sale IS Deduct: Ending Finished Goods Inventory Check