Find the Cost of Goods Manufactured and Ending Inventory for each shift. lie When Anna began her morning shift in the bakery, there were no cupcakes in process of being made. During her shift, Anna started 725 cupcakes and completed 700 of these. The costs for making the 700 completed and 25 partially completed cupcakes was $144. The 25 cupcakes were about 80% complete. Bethany ran the next shift and started 859 cupcakes and completed 804 by the end of the shift. The costs for making the 804 completed and the partially completed cupcakes was $212. The remaining cupcakes were about 75% complete. During the third shift, Charlie added 790 cupcakes into production and when the shift ended, 820 cupcakes had been completed and 50 cupcakes were 60% complete. $189 additional costs were added during the shift