COGM-COGS-3 points. Wild, 9e, Exercise 14-13 Using the following account balances for Delray Manufacturing, calculate Delray's Cost of Goods Manufactured. Sales Beginning inventories: 10,000 45,000 8,500 Raw materials Work in process Finished goods Raw materials purchases Direct labor Indirect labor Repairs-factory equipment Rent expense-factory building Selling expenses General & administrative exper Ending inventories: Raw materials Work in process Finished goods Wild, 9e, Exercise 14-15 Beck Manufacturing reports the following information in T-accounts for the current year. Raw Materials Work in Process Finished Goods 16,000 131,000 129,000 46,500 37,000 53,900 62,700 175,600 225,000 47,000 Calculate the Cost of Goods Manufactured 14,000 46,500 27,500 55,000 12,000 23,000 57,000 94,000 129,300 42,700 41,500 67,300 Cost of Goods Manufactured Cost of Goods Sold 131,000 18,000 Given the information above, how much is Beck's Cost of Goods Manufactured and Cost of Goods Sold?