(Note: Round to two decimal places if necessary) 2. Parrish's Manufacturing had the following data for the period just ended: Work in process, Jan. 1 $21,000 Work in process, Dec. 31 40,000 Finished goods, Jan. 1 70,000 Finished goods, Dec. 31 61,000 Direct materials used 126,000 Direct labor 260,000 Factory depreciation 80,000 Sales revenue 945,000 Selling, general and administrative expenses 52,000 Factory utilities Indirect materials Indirect labor 27,000 19,000 35,000 Required: A. Calculate Parrish's cost of goods manufactured. B. Calculate Parrish's cost of goods sold.