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 Work in process, ending Finished goods beginning Finished goods, ending Administrative expenses $29,453 22,648 9,244 7,244 11,564 18,899 77,190 Direct labor cost incurred Materials purchased Raw materials, beginning Direct materials used Manufacturing overhead cost incurred Sales Marketing expenses 4,700 74,900 22,145 199,759 16,749 A. How much is ending raw materials at January, 31 202X. B. How much is cost of goods manufactured? C. How much is cost of goods sold?