c) ) [7.5] 31, a. The following information is available for the Zootopia Inc. January 1, 2020 2020 December 2020 Raw Materials Inventory 21000 30000 Work in Process Inventory 13500 17000 Finished Goods Inventory 27000 21000 Materials purchased 150000 Direct labor 220000 Manufacturing Overhead 180000 Sales Revenue 910000 Instruction Compute the cost of goods manufactured and gross profit