c. Chantilly Lace Company manufactured 200,000 units in 2019 and reported the following costs: Indirect manufacturing labour Supplies Heat, light & electricity Depreciation-plant Depreciation equipment Direct materials, 1/1/19 Finished goods, 1/1/19 Finished goods, 31/12/19 Work-in-process, 1/1/19 Work-in-process, 31/12/19 Leasing costs-plant Direct material purchase Direct materials, 31/12/19 Direct labour $ 270,000.00 $ 67,000.00 S 63,500.00 $ 25,884.00 $ 34,621.00 $ 78,423.00 $ 255,643.00 $ 245,789.00 $ 213,456.00 $ 218,796.00 $ 24,100.00 $ 236,548.00 $ 89,655.00 $ 357,890.00 - Calculate the (i) cost of goods manufactured and (ii) cost of goods sold for 2019. (4 +3+9 - 16 Marks) Page 2 of 9