atin fior Gl., Inc, as of Dccember 31 followgs Adminitaive laries Degecction of cary cgip Depacpiation of dedivery vchic Dicect lebor Faclary sapplicsod il goods iwentary, J Fiied goods inveaiary, Decembar 31 Faclocy atepst expeS Factory atiic Factory main it R sinveaioy, Janmay 1 Eaw materialsinveatory, Decamber 31. Raw material panghasea.. Rest on faory building Repais of acticy aqipmcat Sales commsions Gbods icpocsis ivestory, Jay 1. Goods in pcess inveatory, Deember 31. $35,000 25,000 6,000 3,000 9000 ST000 -15,500 12,000 14,000 7500 5,000 4,000 125,000 "25,000 11 500 37,500 3,500 2,700 d December 31 facteding statempat fior tysy $46,800 21,200 81,000 64,000 106,000 21,500 40,000 20,000 46,000 Beginning raw materials inventory Beginning goods in process inventory. Direct labor Beginning finished goods inventory Total factory ovahcad Raw materials purchased. Ending raw materials inventory. Ending goods in process inventory. Ending finishod goods inventory Calculate both the cost of goods manufactured and the cost of goods sold for Reedy Manufacturing