Kaneohe, Inc. uses a cost accounting system for its custom surfboard business. The cost incured for production during 2019 was: $160,000 for direct materials, $190,000 for direct labor, and $40,000 of factory overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the beginning and end of the year. Beginning work in process inventory was $35,000 and ending work in processinventory was $40,000. During the year, the company completed 200 surfboards. a) Calculate the cost to manufacture the 200 surfboards during 2019. b) If Kaneohe made a gross profit of S55,000 during 2019, calculateits 2019 sales revenue.