Computing cost of goods manufactured and cost of goods sold.

Calculate cost of goods manufactured and cost of goods sold from the following account balances relating to 2008 (in $ millions): Property tax on plant building 0.45
Marketing, distribution, and customer-service costs	5.55
Finished goods stock, 1 January 2008	4.05
Plant utilities	2.55
Work-in-progress stock, 31 December 2008	3.90
Depreciation of plant building	1.35
General and administrative costs (non-plant)	6.45
Direct materials used	13.05
Finished goods stock, 31 December 2008	5.10
Depreciation of plant equipment	1.65
Plant repairs and maintenance	2.40
Work-in-progress stock, 1 January 2008	3.00
Direct manufacturing labour	5.10
Indirect manufacturing labour	3.45
Indirect materials used	1.65
Miscellaneous plant overhead	0.60