following data related to zakar & co.. july 2020,

direct material, beginning 7,000

WIP, beginning 7,500

finished goods, bginning 10,000

raw materials purchased 46,800

selling and general expenses 6,700

direct material ending 9,000

WIP ending 3,500 finished goods, ending 12000 direct labor 8,000

factory overhead is applied at the rate of 80% of direct labor cost. calculate

cost of goods manufactured

cost of goods sold