Part Two Requirement 1. Calculate the Cost of Goods Manufactured for Floral Manufacturing for the year ended December 31, 2017 Begin by calculating the direct materials used during the year Data Table Floral Manufacturing Calculation of Direct Materials Used For the Year Ended December 31, 2017 At the end of December 2017, her accounting records show the 4.400 S 2.500 4,400 S 1.550 Utilities for plant Delivery expense. Sales salaries expense Plant janitorial services Work in process inventory. December 31. 2017..33.000 Finished goods inventory, December 31, 2016 Finished goods inventory, December 31, 2017 Sales revenue Customer service hotline expense Direct laboc 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 Plus: Less: Calculate the Cost of Goods Manufactured for Floral Manufacturing for the year ended December 31, 2017. (For accounts wi S 6.000 $ 100,000 S 1.100 S 24,000 S 34,000 $8,400 $ 12,000 S 7.000 Floral Manufacturing Calculation of Cost of Goods Manufactured For the Year Ended December 31, 2017 Plus: Less: Print Done