Calculate the cost of goods sold using the following information 194 Direct materials Direct labor Factory overhead costs General and administrative expenses Selling expenses Work in Process inventory, January 1 Work in Process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 $380, 180 133,620 265, 680 87,180 se, 480 120, 180 127, see 233,700 240, 380 Multiple Cheies 5601.900. O 3770,000 O $690.300. $685 200 $705,700