CPA-Buster Company creates, produces, and sells cd-rob based CPA review course for individual use. Lily Shultz, head of human resources, is convinced that question development employees must have strong analytical and problem solving skills. She asked Jeremy Slater, controller for cpa-buster, to help develop problems to help screen applicants before they are interviewed. One of the problems Jeremy developed is based on the following data for a mythical company for the current year: a. Conversion cost was 360,000and was four times the prime cost b. Direct materials used in production equaled 75,000 c. Cost of goods manufactured was 415,000 d. Beginning work in process is one half the cost of ending work in process e. There are no beginning or ending inventories for direct materials f. Cost of goods sold was 90% of cost of goods manufactured g. Beginning finished goods inventory was 16,500 1. Calculate the cost of goods manufactured for the current year 2. Calculate the cost of goods sold for the current year