Current Attempt in Progress Wildhorse Corporation incurred the following costs while manufacturing its product: Work in process inventory was $10,000 at January 1 and $14,600 at December 31 . Finished goods inventory was $60,000 at January 1 and $51,500 at December 31. Compute cost of goods manufactured. Cost of goods manufactured $ (b). Compute cost of goods sold. Cost of goods sold $