In CALCULATION OF COST OF GOODS MANUFACTURED there are mistakes. For example; 271,800 and 243,800 are wrong results. Therefore, could you recalculate all the parts? thank you in advance.

Data Table End of Year Beginning End of of Year Year Raw materials inventory ... 27,000 $ 31,000 Insurance on plant... Work in process inventory....... $ 43,000 $ 28,000 Depreciation-plant building and equipment Finished goods inventory $ 16,000 $ 29,000 Repairs and maintenance-plant Purchases of direct materials. $ 79,000 Marketing expenses Direct labor $ 83,000 General and administrative expenses Indirect labor $ 46,000 $ 8,000 $ 12,700 $ 4,100 $ 76,000 $ 27,500 Print Done Compute the cost of Goods Manufactured and Cost of Goods Soid for Blue Sea Company for the most recent year using the amounts described text. Assume that Raw Materiais tvertory contains only direct materials Click the icon to view the data) Start the calculation for cost of goods manufactured by calculating the direct materials used Blue Sea Company Calculation of Direct Materials Used For Current Year Begin was very 27.000 Puso de 70.000 Material battle for 100.000 31000 Low Ending wat inventory 75,000 Directed Calculate the cost of good manutactured 43,000 Blue Sea Company Calculation of Cost of Goods Manufactured For Current Year Beginning work in process inventory $ Plus: Manufacturing costs incurred Direct materials used Direct labor Manufacturing overhead Total manufacturing costs to account for Less: Ending work in process inventory Cost of goods manufactured Now calculate the cost of goods sold. Blue Sea Company Calculation of Cost of Goods Sold For Current Year Beginning finished goods inventory Plus: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Cost of goods sold 75,000 83,000 70,800 271,800 28,000 243,800 16,000 243,800 216,800 29,000 187,800