Meghan's Manufacturing had the following data for the period just ended: Work in process, Jan. 1 Work in process, Deo. 31 Finished goods, Jan. 1 Finished goods, Deo. 31 Direct materials used Direct labor Factory depreciation Sales Advertising expensc Factory utilities Indircot materials Indirect labor Required: $ 21,000 40,000 70,000 61,000 126,000 260,000 80,000 945,000 52,000 27,000 19,000 35,000 A. Calculate Meghan's cost of goods manufactured 45 B. Calculate Meghan's cost of goods sold