Calculate the cost of Goods Manufactured for Floral World Manufacturing for the year ended December 31, 2017. Floral World Manufacturing Calculation of Cost of Goods Manufactured For the Year Ended December 31, 2017 Plus: Less: At the end of December 2017, her accounting records show the following: 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 ... $ Sales revenue .............. $ Customer service hotline expense ...........$ Direct labor 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 ... $ 4,400 3,200 4,100 950 4,500 0 3,000 101,000 1,200 29,000 40,000 9,200 19,000 11,000 0 A A A