Eklavya Products, a small manufacturer, has submitted the items below concerning last year's operations. The president's secretary$,$ trying to be helpful, has alphabetized the list.

Administrative salaries

$$2,400$

Advertising expense

$1,200$

Depreciation$$factory building

$800$

Depreciation$$factory equipment

$1,600$

Depreciation$$office equipment

$180$

Direct labor cost

$21,900$

Raw materials inventory, beginning

$2,100$

Raw materials inventory, ending

$3,200$

Finished goods inventory, beginning

$46,980$

Finished goods inventory, ending

$44,410$

General liability insurance expense

$240$

Indirect labor cost

$11,800$

Insurance on factory

$1,400$

Purchases of raw materials

$14,600$

Repairs and maintenance of factory

$900$

Sales salaries

$2,000$

Taxes on factory

$450$

Travel and entertainment expense

$1,410$

Work in process inventory, beginning

$1,670$

Work in process inventory, ending

$1,110$

Required:

a$.$ Prepare a schedule of Cost of Goods Manufactured for the year.

b$.$ Determine the Cost of Goods Sold for the year.