Lasagna Corporation reported the following data for the month of January: Raw materials Beginning Balance Ending Balance $12,300 $20,450 $24,800 $16,320 $31,610 $42,060 Work in process Finished goods Additional information: Raw material purchases (all materials are direct) $38,000 Direct labor cost $25,000 Actual manufacturing overhead cost $46,800 Applied manufacturing overhead cost $50,200 What is the cost of goods manufactured for January closest to What is the adjusted cost of goods sold for January closest to