Beg. of Year End of Year Raw Materials Inventory Work in process inventory Finished goods inventory Purchases of DM Direct Labor Indirect Labor Insurance on plant Depreciation plant building and equipment Repairs and maintenance plant Marketing expenses General & administrative expenses $26000 $31531 $35000 $30296 $14000 $28612 $73000 $43474 $40000 $10000 $12000 $4247 $76000 $27860 What is Cost of Goods Sold? (Be careful as values change with each attempt) (Input your answers without dollar signs or commas) You Answered 132282.0000 Correct Answer 167282.0