Pasta Corporation reported the following data for the month of January: Raw materials Beginning Balance Ending Balance $15,400 $22,320 $27,240 $14,930 $43,110 | $58,460 Work in process Finished goods Additional information: Description Amount Raw material purchases (all materials are direct)|| $42,000 Direct labor cost $31,000 Actual manufacturing overhead cost $68,700 Applied manufacturing overhead cost $70,200 What is the cost of goods manufactured for January closest to What is the adjusted cost of goods sold for January closest to