D is the plant manager in a firm which had no beginning work in process, but had 1, 600 units partially completed at the end of the quarter. During the period of quarter, 3800 units were manufactured with a cost of $2,980,000 and sold. The production supervisor estimates that 40% of units in process will be finished by the end of the year. But the plant manager argues that units in process will be finished 60% but not 40%. Determine what difference it would make in the values of cost of goods sold? D is the plant manager in a firm which had no beginning work in process, but had 1, 600 units partially completed at the end of the quarter. During the period of quarter, 3800 units were manufactured with a cost of $2,980,000 and sold. The production supervisor estimates that 40% of units in process will be finished by the end of the year. But the plant manager argues that units in process will be finished 60% but not 40%. Determine what difference it would make in the values of cost of goods sold