Chapter 2 Chapher 2 assignments 3 The following data refer to San Femando Fashions Company for the year 20x2 $3,0e,000 Part 2 of 3 Work-in-process Inventory , January 1 150,660 188,009 0,00 40,000 Selling and edmimistrative espenses Incone tax e Parchases of raw material 227 points Decesber 31 taw-material inventory, amuary Utilitiesi plant Drpreclations plant and equipment inished-goods inventory inished goods Inventory, January Indirect material se,0ee 16,09 15,00 Other mufacturing overhead 2 Prepare San Fernando Fashions' schedule of cost of goods sold for the year Schedule of Cost of Goods Sold Cost of goods Cost of goods available for sale ess Finished-goods inventory, December 3 Cost of goods sold 1.320