Costs of goods manufactured. The following data pertains to Toledo Toy Company. Purchases of Direct Materials: 342000, Direct Material Used: 328000, Direct Labor assigned to production: 184000, manufacturing overhead incurred and applied: 294000. During the year, 50,000 units were manufactured and 50,000 units were sold. Additional information: Direct Material for Dec. 31 ?, for Jan 1. 35,000. Direct Materials for dec. 31 17,000, for jan 1: 35,000. Work in Process for dec 31: ? for Jan 1: 11,000. Finished Goods, Jan 1 (3000@$15) for dec 31: ? for Jan 1: 45,000. A. calculate cost of goods manufactured B. Calculate average cost of goods manufactured this year C. calculate cost of goods sold (fifo) d. calculate ending balance for Direct Mateirlas E. calculate ending balance for finished goods