CGM; CGS Wasik Company had the following inventory balances at the beginning and end of August: August 1 August 31 Raw Material Inventory $104,400 $151,200 Work in Process Inventory 669,600 784,800 Finished Goods Inventory 403,200 352,800 All raw material is direct to the production process. The following information is also available about August manufacturing costs: Cost of raw material used $1,101,600 Direct labor cost 1,346,400 Manufacturing overhead 1,015,200 a. Calculate the cost of goods manufactured for August. $ b. Determine the cost of goods sold for August. $