Determine the cost of goods manufactured in January? $80,000 $96,000 $78,000 $76,000 Use the following information to answer questions 10-14: Conrad Co. reports the following information for January OfficesalariesAdvertisingexpenseMaterialInventory,January1DirectLaborexpenseMaterialInventory,January31OfficeSuppliesSalesWIPInventory,January1MaterialpurchasedFinishedGoodsInventory,January1DepreciationonfactorymachineFinishedGoodsInventory,January31FactoryutilitiesFactoryrentWIPInventory,January31Unitscompleted$25,000$13,000$39,000$30,000$38,000$1,000$118,000$12,000$16,000$24,000$12,000$22,000$6,000$17,000$16,0005,600