NG C HILJC55IUNILUCULUI-CUPIYIC55-lic eBook Show Me How Calculator Cost of Goods Sold, Cost of Goods Manufactured Gauntlet Company has the following information for December: Cost of direct materials used in production $ 64,000 Direct labor 74,000 Factory overhead 22,000 Work in process inventory, December 1 51,000 Work in process inventory, December 31 44,000 Finished goods inventory, December 1 29,000 Finished goods inventory, December 31 19,000 a. For December, determine the cost of goods manufactured. b. For December, determine the cost of goods sold