Compute cost of goods sold using the following information. Finished goods inventory, beginning Work in process inventory, beginning Work in process inventory, ending Cost of goods manufactured Finished goods inventory, ending Cost of Goods Sold is Computed as: Finished goods inventory, beginning Add: Cost of goods manufactured Goods available for sale Less: Finished goods inventory, ending Cost of goods sold $ 354,000 85,000 78,600 932,800 313,000 0 $ 0