Crunchem Cereal Company incurred the following actual costs during $201.$

The firm's predetermined overhead rate is $210$ percent of direct$-$labor cost. The January $1$ inventory balances were as

follows:

Each of these inventory balances was $10$ percent higher at the end of the year.

$1.$ Prepare a schedule of cost of goods manufactured for $20$x$1.$

$2.$ What was the cost of goods sold for the year?