Jan 1 The information relating cost department of BETA corporation is as follow. Inventory Dec 31 Material 33000 48000 Finish goods Work in process Finish goods inventory 80000 42000 45000 ? Jan 1 305 units Dec 31 425 units Sold during the year 3890 units at USD 200 per unit. Material Purchase 360000 Conversion cost 210000 Freight In 8500 Purchase discount 9800 Prepare Cost of Goods Sold Statement