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Question 3: The following data refer to Hallawi Company for the year 2019: (10 marks) Sales revenue Work-in-process inventory, December 31 Work-in-process inventory, January 1 Selling and administrative expenses Income tax expense Purchase of raw material Raw-material inventory, December 31 Raw-material inventory, January 1 Direct labor S 1.200.000 25.000 35,000 125.000 Finished-goods inventory, December 31 Finished-goods inventory, January 1 manufacturing overhead 40,000 175,000 32.000 42,000 215.000 45,000 25,000 200,000 Required: Calculate the following for the year of 2019: Show your calculations Questions and calculations Calculate the Cost of goods manufactured Answers Calculate the Cost of goods sold