Manufacturing costs; cost of goods manufactured; cost of goods sold The December 31,19B trial balance of the balk well company showed Sales. $4,000,500 sales returns and allowances$ 25,200 Purchases (net)..2,400,500 Transportation in.. 32,00 Direct labor..3,204,000 Factory overhead.. 1,885,600 Sales salaries.200, 000 Advertising expense 155,000 Delivery expense.. 65,000 Inventories: December 31,19B December 31,19A Finished goods.... $467,400 $620,000 Work in process.. 136,800 129,800 Materials. 196,000 176,000 Required: 1) Total manufacturing cost 2) Cost of goods manufactured 3) cost of goods sold