Balances Beginalne Direct Material Working in Process Inventory Fished Goods Tmventory $ 12,150.00 $ $ 850.00 $ S 200.00 $ 8,000.00 3,500.00 3.800.00 S $ S Other information Purchase of Direct Material Factory Supervisor Salaries Sales Salaries and Commissions Delivery Cost Sales Revenue Factory Utility Costs Factory Rent Direct Labor 45,000.00 5.750.00 7.250.00 1.400.00 S 1.200.00 $ 17,750.00 23.000.00 S Requirement 1. Cost of Goods Manufactured 27=Direct Material Used 29 Direct Labor 31 Total Manufacturing Overhead Current Manufacturing Costs Manufacturing Costs Available to Complete 2. Calculate Cost of Goods Sold