Moodle Inventories on 3 et wered "ked out of Sigma Inc displays the following information for the month of December, N (amounts in $): Time left 1:38:19 QUIZ NAVIGATION Beginning Ending D Raw materials $20,000 $30,000 Finish attempt $24,000 $21,000 Flag Work in process $54,000 $51,000 gestion Finished goods Additional data Total Sales $300,000 Purchases of Raw material $88,000 Direct labor cost $21,000 Manufacturing overhead costs $55,000 $30,000 Selling expenses $20,000 Administrative expenses Instructions: Compute the cost of goods manufactured assuming that cost of raw material used $90,000. (3 marks: 1.5 formula, 1.5 computation) Paragraph BI cost of goods manufactured: 60 F3 F5 25