CGM; CGS Wasik Company had the following inventory balances at the beginning and end of August: Raw Material Inventory Work in Process Inventory August 1 August 31 $69,600 $100,800 446,400 523,200 Finished Goods Inventory 268,800 235,200 All raw material is direct to the production process. The following information is also available about August manufacturing costs: Cost of raw material used $734,400 Direct labor cost 897,600 Manufacturing overhead 676,800 a. Calculate the cost of goods manufactured for August. $ 0 b. Determine the cost of goods sold for August. $0