Barfield Mfg. Co. applies overhead to jobs at a rate of 140 percent of direct labor cost. The following account information is available: Direct Material Inventory Beg. balance 34,440 ? Purchases ? 5,740 Work in Process Inventory Beg. balance 78,400 ? Direct material ? Direct labor 553,000 Overhead ? 38,696 Finished Goods Inventory Beg. balance 126,000 2,646,000 Goods completed ? 79,800 Cost of Goods Sold ? Calculate the following items that are missing from Barfields account information: a. Cost of goods sold $Answer b. Cost of goods manufactured $