Cost of Goods Manufactured Vancouver Ltd. has the below inventory balances and other information at the end of Dec 2019. Balances Beginning Ending Direct Material Working in Process Inventory Finished Goods Inventory $12,150.00 S 850.00 S 200.00 $8,000.00 $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 $45,000.00 $5,750.00 $7,250.00 $1,400.00 $115,000.00 $1,200.00 $17,750.00 $23,000.00 Requirement 1. Cost of Goods Manufactured - Direct Material Used Direct Labor Total Manufacturing Overhead Current Manufacturing Costs Manufacturing Costs Available to Complete Cost of Goods Manufactured 2. Calculate Cost of Goods Sold COGS