If Ashley's cost of goods sold for the month was $3,900,000, how much was the increase or decrease in finished goods inventory for the month of September?

Ashley Corporation provided the following list of cost data related to its manufacturing operations for the month of September 2020. Beginning raw materials inventory 872,500 Raw materials purchased (net) 2,476,600 Ending raw materials inventory 911,500 Direct labor costs 299,800 Indirect materials 136,000 Indirect labor 75,800 Factory utilities 469,000 Factory depreciation 42,000 Property taxes on office building only 3,600 Property taxes on factory building only 5,200 Property insurance on factory building only 6, 100 Factory maintenance 14,400 Depreciation on office equipment 6,050 Salaries for customer service personnel 101,000 Beginning work in process 801,000 Ending work in process 702,500 (a) Arrange the cost data into a statement of cost of goods manufactured. (b) If Ashley's cost of goods sold for the month was $3,900,000, how much was the increase or decrease in finished goods inventory for the month of September