Coquitlam Ltd. has the below inventory balances and other information at the end of Dec 2019. Balances Beginning Ending Direct Material I Working in Process Inventory Finished Goods Inventory $ 10,800.00 $ 2,000.00 $ 1,200.00 $ 9,000.00 $ 3,500.00 $ 3,800.00 Other information Purchase of Direct Material Factory Supervisor Salaries Sales Salaries and Commissions Delivery Cost Sales Revenue Factory Utility Costs Factory Rent Direct Labor $ 40,000.00 $ 5,750.00 $ 7,250.00 $ 1,400.00 $ 115,000.00 $ 1,200.00 $ 17,750.00 $ 21,000.00 Required: Please calculate the amount of cost of goods manufactured