Cost of Goods Manufactured Jones, Inc. manufactures min IPads. During November, Jones transactions and accounts included the following: Work in process inventory, November 1st Work in process inventory, November 30th Raw materials inventory, November 1st Raw materials inventory, November 30th Sales Direct labor cost Manufacturing overhead Raw materials purchased Finished goods inventory, November 1st Finished goods inventory, November 30th $8,800 7,500 4,600 5,800 42,000 55,000 49,600 139,900 12,300 11,600 Instructions a. How much is the cost of direct materials issued in production during November? b. Calculate the cost of goods manufactured. c. Calculate cost of goods sold