. Direct la loour Manufacturing overhead , _-_ __ _ Cost of goods manufactured _-_- Beginning nished goods inventory 3,300 - Cost of goods manufactured _ _ Goods available for sale _ _ _ . 4.8m: 4.3m: Ending nished goods intrenton,r Cost of goods sold 4:. I:- 35 Gross margin D Operating expenses , $ 6,500 $ 9,800 Net income :2- D: I: D