Calculate the cost of Goods Manufactured for Floral Manufacturing for the year ended December 31, 2017. (For accounts with a $0 balance, make sure to enter "0" in the appropriate cell.) Floral Manufacturing Calculation of Cost of Goods Manufactured For the Year Ended December 31, 2017 Plus: Direct materials used Beginning raw materials inventory Less: X Data Table On December 31, 2016, her accounting records show the following: Sales revenue. $ 52,000 $ 1,400 $ 9,900 Utilities for shop Inventory on December 31, 2016 Inventory on January 1, 2016 Rent for shop. . Sales commisions. $ 12,900 $ 3,200 $ 4,700 Purchases of merchandise $ 38,500 Print Done Data Table At the end of December 2017, her accounting records show the following: $ $ 4,300 2,500 4,200 $ Utilities for plant Delivery expense. . Sales salaries expense. Plant janitorial services. Work in process inventory, December 31, 2017. Finished goods inventory, December 31, 2016 Finished goods inventory, December 31, 2017 $ 1,850 $ 6,000 $ 0 $ Sales revenue...... Customer service hotline expense Direct labor A A A A A 5,500 103,000 1,700 25,000 38,000 8,200 10,000 Direct material purchases Rent on manufacturing plant Raw materials inventory, December 31, 2016 Raw materials inventory, December 31, 2017 Work in process inventory, December 31, 2016... $ $ 8,500 $ 0 Print Done