Balance Beginning Ending Director $ 11,750.00 $ 8,000.00 Working in Process Inventory 1,850.00 $ 3,500.00 Finished Goods Inventory 1.200.00 $ 3,800.00 Other information Purchase of Direct Material Factory Supervisor Salaries Sales Salaries and Commissions Delivery Cost Sales Revenue Factory Utility Costs Factory Rent Direct Labor $ $ $ $ $ $ $ 40,000.00 5.750.00 7.250.00 1,400.00 115,000.00 1.200.00 17.750.00 25,000.00 $ Required: Please calculate the amount of cost of goods manufactured