Bag Teeth manufactures dental supplies & equipment. Bag Teeth Acts Total sales for year 2022 is $1,587,560 Calculate Inventory: cost of goods sold & gross margin Finished Goods, Jan.01 Work in Process, Janol 552,000.00 165,000.00 Raw Materials, Jan. 01 16,500.00 Raw Materials purchased 28,000.00 Raw Materials, Dec. 31 15,000.00 Workin Process, Dec. 31 21,000.00 Finished Goods, Dec. 31 465,000.00 other Factory Expenses! Factory Supervisor salary 45,000.00 Equipment repairs 15,500.00 Plant utilities 13,500.00 plant property tax 11,500.00 Assembly employees info: # of employees hour 18 Wages per 18.50 Daily hours 8 Annual total days work 260 per employee How much direct materials has been Available for use.