Part Two: Pauline's Posies was so successful that Pauline decided to manufacture her own brand of floral supplies: Floral World Manufacturing. B. (Click the icon to view the records.) Read the requirements (Part Two). Part Two: Requirement 1. Calculate the cost of Goods Manufactured for Floral World Manufacturing for the year ended December 31, 2017 Begin by calculating the direct materials used during the year. Floral World Manufacturing Calculation of Direct Materials Used For the Year Ended December 31, 2017 Plus: Less: At the end of December 2017, her accounting records show the following: Utilities for plant Delivery expense 4,400 3,200 4,100 s oss ..... 950 4,500 Sales salaries expense Plant janitorial services $ Work in process inventory, December 31, 2017 ... $ Finished goods inventory, December 31, 2016 . $ Finished goods inventory, December 31, 2017 ...$ Sales revenue Customer service hotline expense Direct labor Direct material purchases .............. Rent on manufacturing plant Raw materials inventory, December 31, 2016 .... $ Raw materials inventory, December 31, 2017 .... $ Work in process inventory, December 31, 2016 ... $ 3,000 101,000 1,200 29,000 40,000 9,200 19,000 11,000