December 31, 2019 $30,000 22,200 21,000 49) The following information is available for Koba Company January 1, 2019 2019 Raw materials inventory $ 26,000 Work in process inventory 18,500 Finished goods inventory 30,000 Materials purchased $170,000 Direct labor 230,000 Manufacturing overhead 180,000 Sales 800,000 Instructions (a) Compute cost of goods manufactured 50) Presented below are incomplete 2019 manufacturing cost data for Shell Corporation. Manufacturing Direct Materials Used Direct Labor Total Manufacturing Costs Overhead $48,000 $72,000 $194,000 $95,000 ? $80,000 $305,000 $80,000 $120,000 $260,000 (b) Instructions Determine the missing amounts