LANDS END SUTRO, Co. manufactures disposable napkins and uses an actual costing system. During January, 202X LANDS END SUTRO accountants give us the the following balances and transactions: Work in process, beginning $29,453 Work in process, ending 22,648 Finished goods beginning 9,244 Finished goods, ending 7,244 Administrative expenses 11,564 Direct labor cost incurred 18,899 Materials purchased 77,190 Raw materials, beginning 4,700 Direct materials used 74,900 Manufacturing overhead cost incurred 22,145 Sales 199,759 Marketing expenses 16,749 A. How much is ending raw materials at January, 319 202X. B. How much is cost of goods manufactured? C. How much is cost of goods sold