David is struggling to determine the company's key costs for this month's income statement. He knows the following: total manufacturing costs $50,600, beginning and ending WIP Inventory, $8,600 and $5,600, respectively; and beginning and ending FG Inventory, $5,200 and $6,800, respectively. How much is Cost of Goods Manufactured and Cost of Goods Sold? Cost of goods manufactured 53600 Cost of goods sold