Given the following data from the Argan Company for Year X2: 1/1/X2 12/31/X2 Direct materials inventory $40,000 $ 20,000 Work in Process inventory 25,000 15,000 Finished goods inventory 20,000 25,000 Sales 390,000 115,000 Gross margin Direct material purchases Prime costs (direct material + direct labour) 80,000 210,000 Prepare a schedule of cost of goods manufactured